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In terms of episodes that everyone's seen,
as in ones made up until about 2001... finest, most memorable Simpsons moment?
I think its pretty much sealed with:
Crowd: "Booooo!"
Burns: "Are they booing me, Smithers?"
Smithers: "No Sir, they're saying... Boo-urns!"
Burns: "Are you all saying 'Boo!' or 'Boo-urns!'?"
Crowd: "BOOOOOO!"
Moleman: "I was saying Boo-urns."
Probably one of the finest things I've witnessed on my television.