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It's Christmas Eve and radio talk show psychologist Marcia Fieldstone has asked her listening audience what they are wishing and dreaming of during this season of hope. A little boy, who is tuned in from Seattle calls in his wish, a new wife for his father who has been widowed for a year and a half.

A dentist is cast into limbo after her death in a bike accident and is given the assignment to act as The Tooth Fairy as her action to be admitted into heaven.