Fourteen years prior, Ethan Miller's (Joseph Gordon-Levitt) parents passed away on Christmas Eve. His two best friends, Isaac (Seth Rogen) and Chris (Anthony Mackie), have been with him in support on this night by having an annual tradition of going out on Christmas Eve. However, because Isaac is going to be a father and Chris has become famous, all three decide to have one last Christmas Eve out in New York City.
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