“The Stones”

[*] (One star)

Tomorrow night at 9:30 on CBS/Ch. 2

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ONLY in Hollywood could the subject of divorce be taken so lightly that it can become the focal point of a new network comedy series.

The big problem with that is: Everywhere else, divorce is not particularly funny.

Most, if not all, of the time, divorces are sad and devastating to all involved – affecting not only the couple getting divorced, but also their kids (if any), relatives and close friends.

But not in Hollywood, apparently, and certainly not in the fictional Sherman Oaks (Calif.) home of the Stones, the family whose destruction is portrayed so casually in “The Stones.”

In this dimwitted new series, the parents, Stan and Barbara Stone (Robert Klein and Judith Light), have decided to divorce after 25 years of marriage (cue uproarious laughtrack).

But wait, there’s even more hilarity: Even as they go through with the divorce, they’re living under the same roof (cue the laughtrack again and turn up the volume to 11)!

The same-roof scenario has been contrived seemingly to save money on sets, and also because the situation demands that these two antagonists run into each other every two or three minutes to engage in an exchange of insults.

In fact, this show is more about a warring couple that is married (and possibly should seek a divorce) than it is about a divorced couple, which renders the divorce angle superfluous.

As it happens, the show cannot make up its mind what it is. One minute, the two are divorcing, the next they are not.

It’s as confusing for a viewer as it is for their young-adult children – a free-spirited daughter, Karly (Lindsay Sloane), and a science-geek son, Winston (Jay Baruchel).

Winston is particularly wounded by the divorce, although on this show, the more Winston shows his hurt, the more the merriment increases.

The laughter, of course, is almost certainly pre-recorded. The only way they could get a live audience to laugh this hard at comedy this dubious would be to pipe in laughing gas.

With its insults, sarcasm and vulgarity, “The Stones” does not exactly represent CBS’s finest hour (or even half-hour).

But give credit to the network for choosing to run the pilot episode tomorrow on St. Patrick’s Day instead of the other episode the network sent over.

That one – featuring a hunky Irish love interest for Karly – contains an unfortunate joke which labels all Irish as alcoholics.

Cue laughtrack and enjoy the holiday.