Cowards Laws of Comedy

Comedy = Tragedy + Time
Time = Money
Money = Square root of Evil

Therefore Comedy = Tragedy + Square root of Evil

This explains why "evil" jokes about tragedies can be very funny.

Also Comedy = Tragedy + Money

Which explains why jokes about tragedy are funnier when said by rich comedians rather than poor open spots.

An interesting theory, Mr Cowards. No idea what it means but have you factored farts into it?