In A Miracle on 34th Street, a man who calls himself Santa Claus is put on trial.  Is he or isn't he?  The question's answered when the U.S. Post Office delivers thousands of letters to the courthouse where Mr. Kringle's fighting for his identity.  If the government believes there's a Santa Claus, the judge reasons, why shouldn't we?

In real life, the government accepts Santa letters and passes them on, too.  They are not returned "undeliverable" as letters to mythical figures such as The Tooth Fairy or Bigfoot would be.  The Post Office makes a good faith effort to deliver the letters to the addressee.  That's what they're committed to do.

Children believe in Santa Claus and count on the gifts he brings.  Unlike adults, a child's dreams are real, physical things.  Do we really want a world where we tell children they can't believe in their dreams?

Of course, you can't define Santa Claus with things like immigration records or tax forms; you can't capture him on film.  But he's real.  He's a spirit of giving this time of year, something magical and beyond measure.

Some people just hate Christmas and dismiss Santa Claus.  They want to see Santa instead of feeling him in their hearts - hearts that, like the Grinch's, are "two sizes too small."  No, Santa Claus doesn't have a passport or an e-mail address.  He doesn't pay taxes or go down to Florida on the off-season.  But he's real, and he's inside every one of us this time of year, an embodiment of the spirit of giving.