Not just comedy, anything.
Mine would be, Oz. I love Oz to bits and if you haven't seen I bloody recommend it. It's finished now but there are about 8 lovely series worth to keep you happy.
"What is it?" I hear you ask. "Well shuddup and I'll tell ya!"...
It was HBO's first hour long drama. You'll recognise some of the actors as well, like Mr. Ecko and Michael from Lost.
It's a prison drama set in the fictional Ozwald State Penitentiary, a maximum security prison. It's about Emerald City an experimental prison block, where they don't use bars, but the criminals live in like a community, their cells are made of some sort of glass. Its prisoner rehabilitation over public retribution.
The prisoners divide themselves into gangs and are always ready to explode into a full riot. The atmosphere is incredible, which is very important to me when I watch a film or tv show. And the acting is top notch. Characters come and go(get killed), keeping it fresh.
"Don't smile. Get yourself a weapon. Stay on everybody's good side if you can find one."
And if you do know what it is, look out for Jerry Seinfeld's spoof on youtube.