This heartwarming holiday tale centers on Kris Kringle, an old man in a retirement home who becomes Santa at Macy's. Unleashing waves of goodwill, he refers parents to other stores for their children’s wishes, challenging the commercialism of the season. Misunderstood and labeled delusional, Kris faces a court competency hearing where his fate and the belief of a little girl hang in the balance. Ultimately, the court recognizes him as the true Santa, allowing the magic of childhood fantasy to flourish once more.