The majority of the population is losing faith in Santa Claus and the Christmas spirit. To make matters worse, Santa is served with a class action lawsuit for irreparable emotional distress by sporting-goods mogul Braxton Bennett who never received the holiday gifts he wanted as a child. Santa believes he has a strong case because Braxton was always on the naughty list and asked for gifts that were unattainable. Santa hires Michael Sherman to represent him. Once the trial of Kris Kringle vs. Braxton Bennett begins, will Michael be able to save his own career... and Christmas?