Not that I've heard of, although there was a short story on the old "Just One More Paragraph" fan-fiction site (now sadly gone) on this theme. The story began with the discovery of a dead Santa impersonator with his South Pole sticking out of his pants. I remember it because the author included a wisecrack about it from a character he kindly named "Sergeant Kerin." Anyway the omission is remarkable considering we tend to expect a Christmas episode from any series that lasts 2 or 3 years, and "Columbo" was around, in one form or another, for about 35 years.