"This is a tale that we want to believe in, that creates a world we seem to desperately desire, free of the blatant commercialism that surrounds us, where love and decency and generosity of spirit are their own rewards. What we want Christmas to be all about, really." So writes the Santa Cruz Sentinel of this most heartwarming holiday story. By chance, Kris Kringle, an old man in a retirement home, gets a job working as Santa for Macy's. Kris unleashes waves of good will with Macy's customers and the commercial world of New York City by referring parents to other stores to find exactly the toy their child has asked for. Seen as deluded and dangerous by Macy's vocational counselor, who plots to have Kris shanghaied to Bellevue Psychiatric Hospital, Kris ends up in a court competency hearing. Especially at stake is one little girl's belief in Santa. In a dramatic decision, the court confirms Kris as the true Santa, allowing Susan and countless other children to experience the joy of childhood fantasy.