Arrested Development. I think it's funnier than the office, but it's only funny if you watch it from the beginning so you get to know the characters, otherwise its confusing as hell. The office is great because you can watch any episode and think its funny, there is really no re-occuring main plot. Arrested Development has fore-shawdowing into the final season, starting in the very first episiode. And, some of the stuff they refer or allude to is pretty smart, alot of history/legal/other brainy stuff