Scott Calvin is distressed to learn his ex-wife and her husband have informed his son, Charlie, that there is no Santa Claus. While Charlie visits his dad on Christmas Eve, the real Santa has a fatal accident, so Scott dons Santa’s suit and assumes his role and identity, including beard and stomach.
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I like the strange, anonymous 1st santa, that the director does not rely on shot/reverse 2 convey conversational dynamics. I at times like Allen here. A nice trick with the track back to reveal the turkey's on the TV. Something's happening early on, some magic with the theme, the matter-of-factness about faith, the verbal misunderstanding of the Christmas story, T.A.'s persistent denial of miracle. Mostly sux though