The scene where the judge revokes Scott's visitation rights. You can hear Charlie softly crying in the background.
Also Charlie's tearful confession that he can never admit to anyone that when all his friends brag about their father's jobs he has to lie despite the fact that his dad has the best job of them all.
Okay, let's face it, any time Eric Lloyd cries it's a Tear Jerker; the guy has got some serious talent.
The scene where Neil hangs Charlie's stocking is touching, especially since they had been fighting right before Scott took off with him.
The scene where Scott gives Charlie the snow globe.
Laura and Neil's stories about when they stopped believing in Santa Clause. All Laura wanted was a "Mystery Date" game, and she sounds so heartbroken when admitting that she never got it. Neil's story is very sad when he admits that he stopped believing in Santa when he was three all because he didn't get a weenie whistle.