Roz: Well, what is the big deal? Why don’t you let him have Christmas?
Frasier: Because it’s just so unfair.
Roz: What’s not fair?
Frasier: Oh, you wouldn’t understand.
Roz: Well, come on, Frasier, talk to me. Use your words.
Frasier: It’s just so egregious.
Roz: Smaller words.

Niles: Frasier, you've had Christmas for the past nine years.
Frasier: Yes, but we agreed when you hosted Thanksgiving that we would have Christmas here in its traditional setting.
Niles: Well, maybe it's time to start a new tradition.
Frasier: But I've had new stockings loomed for everyone. Now, there, you see! You made me spoil the surprise. And did no one hear me say that I have ordered an Hungarian goose?
Niles: Which you are more than welcome to bring over to our place.
Frasier: It's not my date, it's dinner!

Frasier: You are trying to bribe Dad to have Christmas at your place.
Niles: Oh, and what about you buying him the dancing Santa? A surprising gift considering you threw his last one off the balcony.
Martin: You did what? That Santa never did anything to hurt you. All he ever did was dance and try to make people happy.
Frasier: Yes, yes. All right, Dad.
Martin: Why’d you do it?
Frasier: All right!