When Kris Kringle, a nice old man from a retirement home gets a job working as a christmas santa at Macy's, his honest and generous spirit unleashes waves of good will throughout New York City, and a hint of magic in the heart of a very practical little girl. 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 where his freedom and the joys of childhood fantasy are at stake. This holiday tale is one we want to believe in, where love, decency and generosity of spirit are their own rewards.