Santa
Kris is asked to play Santa at Macy's and is instructed to steer customers to their products. Ironically, he tells everyone where the best deals are and by doing so creates loyal customers rather than driving them away.
Fred
Fred has a great job at a high-powered law firm in New York City. He is set up. Ironically, he decided to quit his firm in order to represent Kris in his court case, which he believes has been wrongly brought against him.
Doris
Doris has raised her daughter Susan not to believe in Santa Claus, just as she was raised by her parents. Ironically, this can't stop Susan from using her imagination to begin to believe in a way that expands her ability to see the world in a new way as she believes in Kris.
Reconciliation
Macy's newfound "best bargain" policy created by Kris telling customers where to get the best deals in town has caused competitors to do the same thing. Ironically, not only is Gimbel (the competitor to Macy's) doing the same strategy to win loyal customers, but he is led to reconcile with Macy all because of Kris.
Letters
The Judge doesn't believe that Kris is Santa Claus as he tries him in the case. Ironically, though, letters are pouring into him at the courthouse, each document addressed to Santa Claus. This becomes the proof Fred needs to convince the judge that Kris is who he says he is.
