Good Grief

The problem with doing a sitcom about a funeral parlor is that, if you like that sort of thing, all the risqué jokes about death have already been done on TV, and if you don't like that sort of thing, it can be unwatchably offensive. All of which is to give Good Grief more thought than anyone associated with it probably has; this dismal anti-comedy is just the latest nail in Fox's you-know-what. Howie Mandel (St. Elsewhere) plays a wacky undertaker; Joel Brooks (My Sister Sam) is his sensible brother-in-law. They both mug and roll their eyes while their customers recite lines such as ''Daddy wouldn't be caught dead in a dress.'' Do you see my exit line coming? All together now: It's doubtful anyone would be caught dead watching this show. D-