Gomer Pyle. USMC was a spin off from sixties sitcom The Andy Griffith Show. TAGS was set in the fictional town of Mayberry, NC and it was there that Gomer Pyle was employed as an attendant and mechanic at Wally's Filling Station. Gomer wasn't the brightest bulb in Mayberry but he was gentle, thoughtful, tender hearted and kind. He was well liked by his fellow citizens and surprised everyone by enlisting in the Marine Corps. Gomer Pyle, USMC tells the story of Gomer's adventures and misadventures in The Corps. The comedy in the show arises principally from the clashes between sensitive, happy-go-lucky Gomer and his strict, no nonsense Drill Sergeant Vincent Carter.