re: Is Cheers the best sitcom of all time?

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Well, it is "dated", no doubt. However, there is about a three year stretch when the writers hit their stride and the show was comedy gold. In its own subtle way, it occasionally was almost "edgy". Plus, the cast featured some terrific talent. I would have to place it among the top ten.

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I think it is underrated because of its dated feel (heck, it felt dated in the early 70s reruns, TBH) and hokey setting/stories. However, you're right in that - it did flirt with being subversive (and that was clever because nobody was expecting it) and the acting, particularly Griffith and Knotts, was consistently pretty brilliant for what was, on the surface, another little throwaway rural sitcom.