Lynn,

The only person who qualifies for your William Abner Masters that I can find is listed as a "W.A. Masters" of the 62nd North Carolina Infantry, Company K.

Here is a short history of this unit
http://www.jcncgs.com/civilwar/62ncinfc.htm

Here is a site with some additional history at the bottom of the page:
http://ftp.rootsweb.com/pub/usgenweb/nc/military/62infpow.txt

Here is another history:

62nd Regiment, North Carolina Infantry

62nd Infantry Regiment was formed at Waynesville, North Carolina, in July, 1862. Its members were raised in the counties of Haywood, Clay, Macon, Rutherford, Henderson, and Transylvania. The unit served in North Carolina, then in July, 1863, was assigned to General Gracie's Brigade and stationed at Cumberland Gap. Here many were surrendered in September, but a number escaped from being captured. They returned to the Asheville area and in April, 1864 had 178 men present. The records show 443 men of the 62nd were prisoners at Camp Douglas. It continued the fight under Generals Breckinridge, Vaughn, and Williams in East Tennessee, then became a part of Colonel J.B. Palmer's command at Asheville in March, 1865. Later it disbanded near the French Broad River. The field officers were Colonels George W. Clayton and Robert G.A. Love, and Lieutenant Colonel Byron G. McDowell.

Hope this helps. You can obtain this mans Compiled Military Service Record through this message board at:

http://history-sites.com/research/confedrecs.html

Jim Martin