I just saw a list that I thought was terrible online so I thought it would be fun to make up my own. Obviously lists like this are going to be subjective and for me putting together a list like this I think I need to acknowledge I would probably categorize old school sitcoms(I love Lucy, Taxi, MTM etc) separately from the modern sitcom era. For me I am using Cheers as the start of the modern sitcom era even though it was kind of a bridge between the classic sitcom era and the more modern ones.
1) Seinfeld
2) The Simpsons(strictly referring to the golden era seasons 1-9 for this list)
3) Frasier
4) Married with Children
5) King of Queens
6) Cheers
7) Two and a Half Men
8- Taxi(even though I would split up classic sitcoms from the modern so that classics get the respect they deserve I think this show still makes my overall list)
9) Mary Tyler Moore show(see above)
10) The Office