I saw the episode where the mom came out. I don't watch sitcoms (or TV in general) as a habit, but it was enjoyable I guess.
The thing is, the distant, emotionally vacant mother has been done to death in tv comedy over the last several years. If she's a staple character, I'm out. Also, it really doesn't work so well as a half hour comedy. There was a looming subplot where Louie's brother tried to get him to go into a threesome so he could bang some chick and I was expecting it to pan out into something bigger. Even if it was just throwaway "funny" dialog, it seemed crammed in and the episodes seem to have an overly abrupt ending. Also, unlike other "smart comedies", this seems more like it's just watching Louie getting frustrated and angry than witnessing a witty look at things. But that's from watching only one episode.
If I happen to be watching TV when another episode comes on, I'll watch. But I won't actively peruse any TV show until The Walking Dead hits. Or in The History Channel has another season of The Universe or Clash of the Gods.