Comedy is tragedy plus time, according to Mark Twain. Sam Morril obviously believes the late, legendary humorist was on to something. A few weeks after a baby was killed by an alligator at a Disney World Resort in 2016, Morril was joking about the gator attack.

“People can laugh at dark things in life,” Morril said while calling from his New York apartment. “Comics take tragedy and, well, try and make it funny.”

Morril, 34, is spot on. Gilbert Gottfried shocked New Yorkers by delivering a 9/11 joke less than two weeks after the tragedy. The quirky comic lost a lucrative voiceover gig with AFLAC after cracking wise about the tsunami, which struck Japan in 2011.

“Comics often come from a dark place,” Morril said. “Chris Rock talks about some upsetting subject matter, and he makes it hilarious. Comics often come from a sad place. Look at Rodney Dangerfield. It was always about how he doesn’t get any respect.”

Morril’s thorny style is reminiscent of his comedic heroes such as Louis C.K., Dave Attell and Bill Burr. “All of those guys make dark things funny,” Morril said.

Morril, who grew up in Manhattan and often waxes about his life in Gotham, jokes about pedophilia, racism and disease. “Life is hard and it’s weird,” Morril said.

When Morril returns to the Spokane Comedy Club, expect 30 to 40 minutes of new material. “I’m going to talk about nostalgia, and I’ll tap into some childhood stuff,” he said. “I always have fun in Spokane. It’s a cool town with a good vibe.”