The story that I've read was that IBM had the hardware but didn't think they could make software on time so they went shopping for the OS. First they went to Digital Research who didn't want to do it. Microsoft jumped in and promised to deliver what would become MS-DOS. The rest is history.
In no way was Gate's mother instrumental in the process.
Citation: http://forwardthinking.pcmag.com/software/286148-the-rise-of...