Bryan does well in court, but he knows it's going to take a miracle to prove that Kris Kringle is indeed Santa Clause. He meets with the Judge, who tells him he regrets taking on the case and would love a way out, but tomorrow he has no choice but to give his judgement.
As he's left alone, Bryan looks at a dollar bill in his hand and his eyes focus on the line 'in God we trust'.
Next day in court, the Judge is about to give his verdict when little Susan Walker walks up to the stand and hands him a Christmas card - with a dollar bill inside, and the line 'in God we trust' circled in red ink. The Judge thinks about this, then smiles.
He announces his verdict - that if the United States can trust and believe in God, who they cannot see, then the State of New York can believe in Santa Clause, who may well be in the courtroom right now in the form of Kris Kringle. Everyone is happy.
The two bad guys are summoned to see their boss who is far from happy. As they wait in his office we see that they're both wearing 'We Believe' badges, showing that even they were won over by Kris Kringle and his testimony.