Police Sgt. Evans gets a call from the wealthy Underhills. Someone has taken their Christmas tree but, strangely, left all the presents that were around it. Evans investigates, but finds little.
When a fellow officer brings in a drunken man who swears he saw a walking tree, Evans checks things out. He learns that the Underhills' tree was definitely there some time ago.
The tree is left on the stoop of the Hogans' home - a father, mother, and their young son. The father, recently returned from Iraq after being injured in an IED explosion, doesn't want charity. However, since they have no idea where the tree came from, they accept it.
Later that night, he spots an ornament on the tree which leads him to believe that the tree belongs to someone and is not a gift, as he thought. He calls the police. Evans and the Underhills arrive at the Hogan home.
As they are trying to figure out how the tree got here, it speaks. Nature, it says, let it know that it was more needed here than at the Underhills to spread some holiday cheer. Told that it will have to go back to the Underhills' home, the tree protests, saying it will only return to the Hogans.
The Underhills decide to give the Hogans the tree and ask if, since they are very comfortable financially, they might give their son some of the presents they purchased for their grandchildren. Mr. Hogan accepts, but his pride makes him ask Underhill to make it a loan to be paid back in full when his family is doing better.
Underhill agrees. As the seller, he says, the price is for him to quote. His price: $1.