Sam Simon (born June 6, 1955) is an American director, producer, writer, boxing manager and philanthropist. While at Stanford University, Simon worked as a newspaper cartoonist and after graduating became a storyboard artist at Filmation Studios. He submitted a spec script for the sitcom Taxi, which was produced, and later became the series' showrunner. Over the next few years, Simon wrote and produced for Cheers, It's Garry Shandling's Show and other programs, as well as writing the 1991 film The Super. In 1989 he developed the animated comedy series The Simpsons, along with Matt Groening and James L. Brooks. Simon assembled the show's first writing team, co-wrote eight episodes and has been credited with "developing [the show's] sensibility". Simon's relationship with Groening was strained and he left the show in 1993, negotiating a pay-off which sees him receive tens of millions of dollars from the show's revenue each year.