Editor's note: This article appeared in the April 30, 2009, edition of Quirk's e-newsletter.

The recession has cut into the Mother's Day budget for the second consecutive year, and this year spending is expected to be down 10 percent from 2008. Nevertheless, according to data collected by BIGresearch, Worthington, Ohio, on behalf of The National Retail Federation, Washington, D.C., the average dutiful consumer will fork over $123.89 on mom this year. And while 66.8 percent of people plan to spring for the traditional flowers, don't underestimate the tradition of taking mothers, stepmothers and wives out for a special meal.

As always, restaurants expect Mother's Day to be the busiest day of the year. Thirty-eight percent of all Americans will dine out on May 10. In fact, many will dine out twice, celebrating with different people. Survey results show that 59 percent celebrate at dinner, 51 percent at lunch or brunch and 22 percent at breakfast.