In this retelling of a holiday classic, Kris Kringle is hired on as Macy's department store Santa Claus for the Christmas season. An unscrupulous corporate rival tries to discredit Kris while angling to gobble up the financially beleaguered store in a hostile corporate takeover bid. The result is a sensational trial to determine the state of Kris' health (or lack thereof) and whether Santa Claus actually exists.