What Is The Best Comedy Movie And Why Is It The Best?

A Christmas Story.
Because all ages think it's funny and we all relate to it in some fashion.  It's also not offensive, which makes the delicate of heart even enjoy.

For me it has to be Weekend at Bernie's.  I do not care much for comedy movies and I really dislike slapstick, but I could not stop laughing during weekend at Bernie's.  My children thought I had lost my mind; they had never seen me laugh that much.

Austin Powers--so farout, all of them

Trains, Planes and Automobiles (if you like John Candy)

My Cousin Vinny  Joe Pesci is a gangster actor but he performs splendidly

Vacation movies   Chevy Chase is pretty good in any film

My children say my taste in movies is odd.....but one of the funniest movies I ever watched was 1988's "Big Business" with Bette Midler and Lily Tomlin (as long lost twins that meet up when they're older).  More favorites are Beetlejuice, Blazing Saddles, and Little Nickie. (I love comedies more than any other type of movies).
Moe