This is the Christmas story that we all want to believe in! Kris Kringle, a retired old man, is hired as Macy’s Santa in New York, and begins to spread Christmas cheer by directing parents to other stores, where they can find the exact special gift on their child’s Christmas list. As he threatens their commercialization of Christmas, those in charge try to have Kris committed. The stakes are raised with a court competency hearing, and the risk of one little girl’s belief in Santa. When the court confirms Kris is the true Santa, both children and adults alike experience the delight of childhood fantasy.