These are not really common in U.S. units, but can be found. For instance over the weekend I came across an image of company from the 44th Indiana Regiment. It shows an officer, a musician and about thirty enlisted men formed in two lines.

With few exeptions (maybe two or three), we simply do not have similar wartime images of Confederate companies. Several were taken at Pensacola and elsewhere in the early months of 1861. After that they are almost non-existant.