I would vote this one off in a second. I saw this in the theaters in 1982, and there wasn't the ubiquitous love for the movie that night and I think the movie has only withered as the years have gone by. Michael Dorsey is not a sympathetic character and I just don't find Dorothy that funny. I find Bill Murray funny in any movie he's in, he's just in a different movie. Dabney Coleman has always given me the creeps. Charles Durning is spectacular though.
I'd rather see GARP, 48 HOURS or FAST TIMES on this list instead of this one. And those are just the 1982 comedies. There are far worthier ones.