When Donald Duck chops a Christmas tree, the inquisitive chipmunks Chip and Dale follow and see him decorate it with nuts and sweets. So they sneak in his home, determined to 'harvest' it all, using the toys for the Duck nephews, as if Christmas came early for them, so to say. Donald puts up an equally 'playful' yet grim defense, so it all rapidly escalates into a bitter miniature two-to-one-giant war over the Christmas-treats.
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