New Year’s Eve Punch: After their successful May party, now the Lehmann family want to throw a New Year's Eve part with punch. Wilhelm's sons Franz and Paul are brigade leaders at a chemical factory. One of their brigades consists largely of fanatics of high culture, while the other consists of sports fanatics. But the rival brigades must work together in order to throw a successful New Year's Eve party for the factory, since the occasion requires both elements: sports and culture.