Here are the results of combining the Union and Confederate Rosters as edited by Janet B. Hewett. Some are probably duplicates, I know my GGrandfather is listed as Linthicum for the 12th Indiana and Linthinkonn for the 59th Indiana. I noted where the state allegiance might be questioned (ie C=CSA, U=USA), added a Liscom etc list for bad company clerk ears.
Lincecum 6TX, Linchcomb TX, 2OH, Lincicome LA, Lincicum 2TX, MS, 5IN, Lincum VA, Lincycomb 2MO, Linscomb 3TX, Linscum 2TX, MO, Linscumb TX, Lintacum KY(C), Linthacum VA, NC, TX, Linthecum VA, TX, IL, 2KY(US), Linthicom VA, TX, Linthicomb VA, TX, Linthicum 5 KY, 3TN, 2MD, 2AL, 2MS, 23 VA, 3NC, 3AR, GA, TX, 4 US Colored Troops, 2OH, 4IL, 3MD (US), IN, KY (US), Linthicune MD (C),Linticomb TN, Linticum 2 VA, NC, 2IN, Lynthicum VA, Linsicum 3TX...Lincicom OH, Lincicome OH, Linthecome OH, Lintchicum IL, Linthikonn IN, Liscum Off Reg. Army, Liscom 2OH, MA, MN, Liscomb OH, RI.