Inaccuracies
In the book Reel Justice, the authors claim that Judge Harper could have dismissed the case early without the political repercussions he feared. In their theory, once the prosecutor rested his case immediately after Kris Kringle admitted in court simply that he believed he was Santa Claus, Judge Harper could have ruled that prosecution had forfeited its opportunity to prove that Kringle was dangerous (the basic point of such hearings; Kringle's actual mental state itself being irrelevant), and ordered him immediately released. However, this high standard for involuntary commitment was not instituted until 1975 with the U.S. Supreme Court's decision O'Connor v. Donaldson.
When demonstrating that he has taken several mental examinations in the past, Kris Kringle answers his own question about who was the Vice President under John Quincy Adams as Daniel D. Tompkins. Tompkins actually served only under James Monroe. John C. Calhoun is the correct answer to Kringle's question.
Rowland Hussey Macy died in 1877, 70 years prior to the time of the film.
Read more about this topic: Miracle On 34th Street