Incongruity - Link
Often identified with "frustrated expectation," a concept we owe to Immanuel Kant (1724-1804), who says that humor arises "from the sudden transformation of a strained expectation into nothing." More is implied here than merely surprise: the suggestion is that humor consists in the violent dissolution of an emotional attitude. This is done by the abrupt intrusion into the attitude of something that is felt not to belong there, of some element that has strayed, as it were, from another compartment of our minds.
www.msu.edu/~jdowell/monro.html
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