alasdairm: I think there's some equivocation involved in what you're saying.
Thinking something is funny is different from reacting to something as if it were funny.
To say, "I think Gummo is funny" is to say you think some non-subjective fact about Gummo exists, namely the quality "funny".
To say, "I reacted to situations portrayed in Gummo in a way similar to how I would react if it were funny" is to say something about your subjective reaction. Its not the same as saying that you think the movie is funny. You can think the movie is "objectively" disturbing, and not funny at all and still react, for instance, by laughing.
There are obviously situations where funny and disturbing co-exist in films - say Dr. Strangelove. But, as far as Gummo's concerned, I think it is pretty obviously not a comedy. If you can cite some sort of evidence, internal to the film, that shows it is a comedy (or as a whole, "funny as hell") then I'll stand corrected. Reminding me that reactions are subjective, however, is largely beside the point when I'm arguing that a specific trait is not in the film and that LoveAlways is mistaken in attributing "funniness" (obviously his reaction) to existing in the film alone.
There are people who think that Platoon was a pro-war movie about "killing gooks" but that doesn't mean that it is, and responding "thats the way I reacted to it" wouldn't be a good argument against someone who points out that the film is actually, much more an anti-war movie.