Your Honor, the burden of proof for this ridiculous contention clearly rests with my opponent.

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

You can hear this line at 01:19:05 in the Blu-ray version of the movie.

Quote context

[...]

- Before making a ruling, this court has consulted the highest authority available.

- The question of Santa Claus seems to be largely a matter of opinion. Many people firmly believe in him. Others do not.

- The tradition of American justice demands a broad and unprejudiced view of such a controversial matter.

- This court, therefore, intends to keep an open mind. We shall hear evidence on either side.

- He's crazy too. (2)

- Your Honor, the burden of proof for this ridiculous contention clearly rests with my opponent.

- Can he produce any evidence to support his views?

- If Your Honor please, I can.

- Will Thomas Mara please take the stand?

- Who, me?

[...]