Your Honor, I submit it's purely a matter of opinion.

5 seconds sound clip from the Miracle on 34th Street (1947) movie soundboard.

You can hear this line at 01:15:52 in the Blu-ray version of the movie.

Quote context

[...]

(Gavel Rapping)

- Psychologist! Where'd you graduate from, a correspondence school? You're fired.

- Your Honor, I object to this testimony. It's ridiculous, irrelevant and immaterial.

- Mr. Gailey is making a circus out of this court.

- There is no such person as Santa Claus, and everybody knows it.

- Your Honor, I submit it's purely a matter of opinion.

- Can Mr. Mara offer any proof that there is no Santa Claus?

- No, and I do not intend to.

- This is not a nursery. It's the New York State Supreme Court, and I'll not waste this court's time with such childish nonsense.

- Mr. Mara seems to have appointed himself the judge here, Your Honor. He's now ruling on what testimony I may introduce.

- Your Honor, we request an immediate ruling from this court. Is there, or is there not a Santa Claus?

[...]