Hi George, When I searched the Soldiers and Sailors System, I found him listed there too as T. S. Tipton in Bourland's Regiment, Texas Cavalry (Border Regiment). He was the only Tipton in Company E so I know it's got to be him. I wonder if the handwritten record looked like initial T. instead of a P. or if it's just a typo. It doesn't matter, I'm convinced that he's the right man. I wonder if his wife was turned down for the pension because she wasn't married to him until long after the war? Thank you so much for your help! Cathey