Could it be the second O.Henry story (my emphasis) in this listing:

The Gifts of the Magi

The Illinois Theatre Center in Park Forest presents "The Gifts of the Magi" Wednesdays thru Sunday, December 2nd-18th. This delightful musical weaves together two of O. Henry's beloved tales. In the New York City of 100 years ago, newlyweds Jim and Della Dillingham sacrifice their most-prizes possessions to buy each other the perfect gift. Meanwhile, the cheerful hobo Soapy Smith just wants to get arrested so he can spend Christmas in a warm, cozy jail. This tuneful treat is a holiday gift to the whole family!