Typical American comedy, one steady character, the little brother as the Santa, and one dynamic character Fred.
Fred, for a reason, angry and mad about his blessed little brother, grows up all alone while his brother Santa works at the north pole with his wife and the elfs. Fred, once get caught frauding people money on the street and, with no one to turn to, he called his little brother to bail him out. Santa agreed to pay the bail money under one condition, Fred has to come to the north pole to visit.
Thus, after decades, the two brothers get to meet again. And during which time, a lot of changes happend to Fred and turned him into a much happier and generous person.
Kevin Spacey sure did a fare work playing a cold-heart, wooden-faced sinspector who wants to shut the Santa's factory down, other than that, Paul Giamatti plays the soft-hearted, generous Santa Claus seems a bit weird to me which I couldnot figure out why(he's got this smart wacky looks of him). Vince Vaughn is fine but i guess he's just need to be more relaxed rather than adding too much to the act.
A funny movie, the santas chasing Fred scene got me laugh.