Alan, the only possible candidate I can find is a Pvt. B. F. Low, who is listed in Co. I, 21st (Wilson's) Tennessee Cavalry, but this outfit was organized very late in the war, and the photograph of B. F. Lowe resembles those from a much earlier period of the war. But then Civil War uniforms is not my field of expertise, so I'm not really qualified to even have an opinion.