That's kind of you, son. A Happy New Year to you, too.
6 seconds sound clip from the Trading places (1983) movie soundboard.
You can hear this line at 01:30:17 in the Blu-ray version of the movie.
Quote context
[...]
- I doubt you'll have any problems, but if you do, there's a tranquillizer gun in the First Aid kit.
- Say, have you guys been drinking?
- No, sir. Not us. There's enough drunks on this train already.
- That's kind of you, son. A Happy New Year to you, too.
- Could I offer either of you two gentlemen a wee jolt of Irish whiskey, to usher in the New Year.
- I do not drink. It is against my religion.
- I always say, religion's a fine thing, taken in moderation.
- No son, thank you, but it gives me the wind, something terrible.
[...]