Sam Whipple is an attorney who helped Santa Claus avoid having an almost-not Christmas one year. Not to be confused with the character from the Charmin ads (whose first name is George).
Filled with childlike wonder, Mr. Whipple was almost baby-ish in his demeanor. This trend continued, and Santa Claus later revealed (during a visit to the Satellite of Love) that Whipple had been placed in his protective custody.