Marvin and Milton liked celebrations--and New Year's was the first celebration of the year."" With that winning opener, the buddies of One Zillion Valentines (and other, earlier entries) are off on a new foot. True, Marvin is still the enthusiast, Milton the skeptic. But there's no shortage-of-funds, or other stock device, here: because they can't stay up till midnight, the boys make their preparations (balloons, pans, funny hats) and set their alarm clocks; but alas they sleep through--almost till morning. ""Too late to celebrate now""? Not till the sun rises, says Marvin. Then, alone in the middle of the brightening street--""'Get ready. Here it comes,' said Marvin. 'There goes the old year,' said Milton""--they set off a clamor that (at the turn of the page) brings the neighborhood down on their heads. In Marvin's kitchen, though, cake awaits--and a milk toast with his parents. Zippy and warming.