“King of Queens” house
This is the Heffernan house featured in the “King of Queens” sitcom starring Kevin James, Leah Remini and Jerry Stiller.
The interior scenes were shot in the Sony Pictures Studios in Culver City, California – the house is located in New Jersey (not Queens/New York).
Source (thanks!): http://www.iamnotastalker.com/2009/10/30/the-king-of-queens-house