Yes, Virginia, there is a Santa Claus
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A reference to the famous 1897 editorial in the New York Sun responding to eight-year-old Virginia O'Hanlon's letter asking whether Santa Claus exists. Frasier adapts it as 'Petunia, there is a Santa Claus.'
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Mentioned once in Frasier Grinch.
Frasier Grinch
Season 3 · Episode 9 · S03E09
“Petunia, there is a Santa Claus.”