 The holiday season finds Jack and Edward as rivals for the hand of Helen Bower, whose mother is planning a holiday party. One of the Bower family s chauffeurs, Mulligan, is in despair over his wife s illness and his family s poverty. Jack and Edward both bring  Santa Claus  suits to the party, where they expect to continue their rivalry. But meanwhile, Mulligan s desperation boils over, and he decides to do something drastic.