The doctor who examines Burgermeister Meisterburger says, "Just as I suspected. You've broken your funny bone." However Burgermeister has a bandage on his foot. The funny bone (or humerus) is located in the arm.
In Jessica's frequently edited out song "My World Is Beginning Today", when Jessica, the schoolteacher, is singing and looking into the fountain, a wanted poster for Kris Kringle's arrest blows into the fountain and goes under. The Burgermeister didn't have these posters made up until much later in the movie, when Kris decides to grow a beard. At the end of the song when Jessica looks into the fountain her hair is down, her reflection shows her hair up in a bun.
Just after Kris Kringle and Topper are seized by the Winter Warlock's trees, there is a sequence of flashes before the Warlock appears. If the animation is slowed down, one of the final stop-action scenes is of a crew member's hand that is holding an old style camera with a flash bulb, evidently what was used to generate the flash.
S.D. Kluger said that because Kris was considered an outlaw, the Kringles had to travel beyond the reaches of civilization and eventually settle at the North Pole. But the Burgermeister ruled only Sombertown. How could Kris be considered an outlaw everywhere else?
One of the kids watching the Burgermister burn their toys are smiling, even though they are all meant to be crying; when the kid's toys were confiscated for the first time, that same kid which said, "We'll never play again" is still smiling. Someone forgot to change the models.
Kris pulls a toy train engine out of his sleeve to give to the Winter Warlock. The train is nearly the size of Kris's torso and there's nowhere on his entire person, let alone in his sleeve, that he could possibly have had it hidden.