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An aspiring greeting-card writer from New Hampshire unexpectedly inherits a fortune and moves to Manhattan, where he stumbles into a corporate plot to bilk him of his billions.
Martin's birthday presents Frasier and Niles with a chance to engage in their annual one-upmanship bout of gift-giving to their dad. Martin: John Mahoney. Niles: David Hyde Pierce. Frasier: Kelsey Grammer. Sherry: Marsha Mason.
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