I pretty much agree with what's been said. I love a good parody/spoof, but other than that, I don't read many comedies. I like comic relief in tense situations, but I much prefer drama/angst/suspense/horror to full-out comedy. Like others have said, comedy is subjective, and it's a fine line between FUNNY funny, stupid funny, and just plain stupid LOL.
I try to include comic relief in my own stories when I can, but the only true comedies I've written are both parodies. 00Carter, which spoofs the James Bond spy stuff and anything else in pop culture we think to parody, and Not Another Teenybopper Fanfic, which is a spoof of all the bad, overused teenybopper fanfic cliches I've been able to work into it. I've enjoyed writing both, but to be honest, comedy is tough! I think I have a good sense of humor as far as being able to appreciate comedy, but it's not easy to be funny and come up with the jokes. I have to be in a certain mindset to do it, and when it's there, it's there, and when it's not, it's really not LOL. I think I've come up with some good stuff for 00Carter, but it takes every ounce of my creativity to do so. I'm better programmed to write serious stuff.