Mr. Nezzer (Wally P. Nezzer) made and advertisement about the toys, Buzz Saw Louie that are being sold for Christmas and he claimed that that is the true meaning of Christmas. One of the toys came to life and escaped the packaging. He met Bob, Larry and Junior and told them that this is not what Christmas is about. They later met George and he told them that Christmas is about Baby Jesus. Bob, Larry, Junior and Louie sneaked in the toy factory and have a live recording that Christmas is about Jesus. Mr. Nezzer noticed them and tied them to vanish them. The adults came. When Mr. Nezzer accidentally pressed the button that will vanish Bob, Larry, Junior and Louie, Mr. Nezzer and his penguins will save them. All four of them are untied by Louie. Mr. Nezzer, Louie nad the penguins fell from the cliff, but they grab each other and later saved.
Wally P. Nezzer looks very identical to his brother, Nebby K. Nezzer, except Wally had a bigger and rounder nose. They both also had similar attire.
Wally P. Nezzer wanted his business to be successful, so he lied publicly that Christmas is about toys and it is Christmas Season.