This is "your 6 year old is about to crap in his pants, because he's telling you a joke about dog p00p, which is the funniest thing in the world to him" not funny. (They won't let me write "p00p" in the review, even though the movie uses "sh!t" a couple thousand times. Yeah!) Dead bodies can be funny, like in Weekend at Bernie's or Die Hard. But this movie tries to get away with a dead body being funny just because it's a dead body. There's a wide line between funny and boring, but Going Down missed the line completely and landed solidly in the boring category.