In a new season teeming with actively annoying sitcoms, Blue Skies(ABC, Sept. 12, 8:30-9 p.m.) is one of the more dismaying. Corey Parker and Matt Roth are friends who run a mail-order catalog business; in the first episode, they hire an accountant (Julia Campbell) and discover they're both attracted to her. Everything about the show is sloppy and secondhand, and the actors are so heartbreakingly plucky, actually doing their best to bring dead jokes to life. Blue Skies is oh, I can't go on—this show is too depressing. D-
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