To me, the best years were the middle seasons (1985-88), which were Shelley Long's last two years, and the first year of Kirstie Alley. After that, the producers changed (three of the writers went off to create "Wings") and I thought the writing was a lot less sharp.
Also, I hate what happened to Kirstie Alley's character. She changed from a tough business woman with a few neuroses to a complete ditz. And it didn't make a lot of sense for her character to hang around after Sam bought the bar back.
The last season or two are really tired, and the wisecracks become pretty predictable.
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