 Sam Whipple, an attorney in once-upon-a-time-land, is startled to receive a visit from Santa Claus shortly before Christmas. It seems that when he was a child, Sam wrote a letter thanking Santa for the presents he d received, and offering to return the favor someday. That day is now - a mean old soul named Phineas Prune, who holds the deed to the North Pole, is demanding back rent. Otherwise, he s going to evict Santa, Mrs. Claus and the elves and take all the Christmas toys. It s up to Sam and Santa to find a way to pay off Prune and prevent Christmas from being canceled.