The Incongruity Theory is the comic theory that has been most widely adopted. The theory was first noted by psychologists and philosophers such as Beattie, Kant, and Schopenhauer. The theory gained popularity from of the years. At its core, the theory suggests that laughter is caused by incongruous acts. The reason we laugh is because we expect one thing and hear, see, experience another. The show Wipeout is an example of this. The contestants run through a gauntlet of moving parts expecting to arrive on the other side of the course unscathed. The reality, however, is incongruous with their expectations. Along the way the contestants are beaten spilled on and humiliated by the course and left in a mental state of incongruity. We laugh.
A second point that Morreal makes that I found worth remembering was the distinction between laughter and humor. He points out that many animals and even children laugh but may not understand humor. He points out how gorillas and chimps make laughing like sounds when playing, tickling, etc. Just like these animals, babies laugh when they are exposed to false aggressive behaviors such as being tossed in the air and then caught or playing peek-a-boo. In both cases a somewhat aggressive move is made at the child who is silent. The child only laughs when they realize that the aggression is false. While this action causes laughter, it is not humor. Morreal notes that humor requires "the play of thought." He claims that in order for something to be humorous there must be some aspect of intellect. A thought must occur that triggers a smile, grin, or laughter.
A final point is that humor can help us cope and get through very difficult and trying situations. Morreal's example is the Holocaust. He asserts that humor during the Holocaust helped accomplish three things. 1) It brought attention to the wrongs of the situation. By joking about the oppression and ways of the Germans, they were able to identify and remind each other that the trial they were experiencing was not the norm. Humor reinforced that their situation was incongruous with the normal way of civilization. 2) It helped to unite the oppressed. By laughing together at the same things, a bond was formed. They were able to become a cohesive unit that could more easily handle the trying experience. 3) Humor was a coping mechanism. If all the oppressed peoples did was focus on the miserable fortune that were experiencing, they would have had no hope. Humor helped them escape the reality for a while and gave hope.