Finding someone or something funny is subjective and a matter of perspective. Saying "I don't find Ricky Gervais funny" would be a proper statement. Starting Gervais isn't funny, as if it's a fact, is quite stupid.
Also, I find Louis CK cringeworthy. But you don't see me saying "Louis is cringeworthy". Personal opinions about subjective topics cannot be considered as facts.
Ps: @Kate: I saw Stephan Merchant's stand up. That shit was boring!