Evening school-graduated attorney Michael Sherman reluctantly accepts the defense in a weird, press-attracting New York court case against one Kris Kringle, who maintains being the real Santa, whom industrialist Braxton Bennett sues for mental damages incurred by kids who didn't get items from their wish lists. The Elves worry if they can keep the toy factory running as it's low on its magical fuel, Christmas spirit among folks, yet must help out serving magical documents. Bennett's lawyer tries to talk Sherman over, but his Christmas-obsessed daughter Lily and stepmother Lauren counter, so the dirty card is played: documents proving Kris was in a psych ward. Sherman files to be relieved of the case, but is made to reconsider and presents an unusual defense, receiving last minute evidence by chance concerning Bennett's lowly intentions. Written by KGF Vissers