Frasier: Christmas without Dad.
Niles: It just won’t be Christmas.
Frasier: I know. He’s always the first one under the tree. Mom always said the she was his biggest kid, because he could never wait to open his presents.
Niles: Oh, he always puts on a brave face, but I know he especially misses Mom at Christmas.
Frasier: Niles. Where is it written that we have to have Christmas at either of our homes?
Niles: The Thanksgiving Accord of 2002.