Kris Kringle, an old man in a retirement home, gets a job working as the Santa for Macy’s.

Kris begins referring parents to other stores to find exactly the toy their child has asked for, which Macy’s begins to look negatively at. Seen as deluded and dangerous by Macy’s vocational counselor, who plots to have Kris committed to a psychiatric hospital, Kris ends up in a court competency hearing. A court session that will test the children of New York’s faith in Santa Claus. Will Kris be able to prove that he is not an imposter or will this mark the end of the tale of Father Christmas?