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If you are denied for entry to US at the port of entry, possibly the CBP officer may revoke/cancel your visa at the same time. I don't know whether your mother's visa was revoked or not. If it was revoked, then your mother needs to apply for a new visa (stamp). So,  check the refusal of entry documents carefully. If the visa was not revoked, then she may use it to enter US, otherwise she needs to apply for a new one.