To clarify- I was thinking along the lines of movies with layers. Given that gifted kids pick up on both the constructive AND destructive humor, I thought some parents might have suggestions of movies they appreciated with their children. "Parental Guidance" comes to mind. We all enjoyed it shared a good laugh.

For example- while not a comedy, while we watched "August Rush" together, my DS7 found it hilarious when the little girl screams and says to the church pastor "You know how we learned about Mozart and how he was a prodigy?..... Well, I have one and he's living under my bed!"

My boys seem to be at stage where they are "trying out" sarcasm and playful banter - I accept it as a normal part of their development- I just want to make sure the influences we provide are constructive. My very verbal DS10 seems to have a great sense of humor which he is learning to express.