Seinfeld is the greatest show of all-time, and this is my personal favorite episode in the series. From start to finish every single moment is unbelievably hilarious. This episode still holds up after nearly 2 decades, and nothing has been able to match the humor in this 22 minute program since then.
From the lieutenant questioning Kramer and making him cry, to George asking Kramer what the hell he is talking about after delivering his poetic monologue regarding the emotions Los Angeles brings out in an individual, every moment is perfectly scripted.
George and Jerry in the back of the cop car is the best moment in Seinfeld as well. George asking Jerry to pull his window down, noticing the cookies on the dashboard, arguing about how much you tip a chamber maid and just every second of the scene was hilarious.
Anyone wanting to write a good program should study this episode to see how comedy truly is done.