I'm going to vote NewsRadio just to be contrarian and because Phil Hartman was fantastic in it.
Alan Partridge, Bottom, Mr Bean, Father Ted, Absolutely Fabulous and Spaced are all superior to these. But if you're talking American Sitcoms only, both Seinfeld and Friends are inferior to the one true king Frasier.
For the most part. It gets better one they trim off his season 1/2 mulletI watched few episodes at the time and i remember liking it. does it hold up?