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: Look Doris, someday you're going to find that your way of facing this realistic world just doesn't work. And when you do, don't overlook those lovely intangibles. You'll discover those are the only things that are worthwhile.
: Faith is believing when common sense tells you not to. Don't you see? It's not just Kris that's on trial, it's everything he stands for. It's kindness and joy and love and all the other intangibles.
: Is it true that you're the owner of one of the biggest department stores in New York City? Mr. R. H. Macy
: THE biggest!
: That baseball player sure looks like a giant to me. Susan
: Sometimes people grow very large, but that's abnormal. Fred
: I'll bet your mother told you that, too.
: All my life I've wondered something, and now's my chance to find out. I'm going to find the answer to a question that's puzzled the world for centuries. Does Santa Claus sleep with his whiskers outside or in? Kris Kringle
: Always sleep with them out. Cold air makes them grow.
: Your Honor, every one of these letters is addressed to Santa Claus. The Post Office has delivered them. Therefore the Post Office Department, a branch of the Federal Governent, recognizes this man Kris Kringle to be the one and only Santa Claus. Judge Henry X. Harper
: Uh, since the United States Government declares this man to be Santa Claus, this court will not dispute it. Case dismissed.
: There's no such thing as giants. Fred Gailey
: What about the one Jack killed? Susan Walker
: Jack? Jack who? Fred Gailey
: Jack from "Jack and the Beanstalk". Susan Walker
: I never heard of that. Fred Gailey
: Sure you have. You must have forgotten. It's a fairy tale. Susan Walker
: Oh... one of those. I don't know any of those. My mother thinks they're silly.
: I must be a pretty good lawyer. I took a little old man and proved to the world that...
[looks off screen
: [sees a cane resting on the wall
] Oh no, it can't be. It must have been left by the people who moved out. Fred Gailey
: Maybe... and maybe I didn't do such a good thing after all.
: We intend to prove that Mr. Kringle *is* Santa Claus.