Fred Gailey:

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.