Calvin writes a letter to Santa. He writes he's been extremely good this year and makes a footnote indication near the word "good". Hobbes reads it and says obviously Calvin's hoping Santa won't read the long, fine print disclosure in the footnote. Calvin says he got the idea from car ads.

Calvin writes to Santa that he should be presumed innocent until proven guilty. He encourages Santa to interpret "reasonable doubt" as broadly as possible. Calvin wads the note up and says that's probably a bad way to start.

Calvin asks Hobbes if there's an evil Santa. He'd make toys for the bad girls and boys. Evil Santa would give the dangerous, annoying toys parents don't allow. Hobbes asks what would happen if you were good. Calvin says he would punish you with shirts and underwear.

Calvin writes to Santa demanding to know who made Santa the master of Calvin's fate. He asks who Santa is to question his behavior. Hobbes tells him Santa makes the toys, so he decides who to give them to. Calvin pauses. He decides it's time to prepare his appellate case.

Susie sees Calvin and tells him not to throw a snowball. She's mailing a letter to Santa. Calvin asks if the letter is sealed. It is, but Susie says she could add a P.S. on the back. Calvin asks if she has a pen. She says she does. Calvin is sure she's bluffing, but he isn't going to tempt fate at that time of year. He drops the snowball.