I have the following PHP code that shows the mime type of an uploaded file.
I don't have a Unix box here to inspect a real "magic" file (the signatures database used to guess mime types) but a quick Google search revealed this:
# $File: fortran,v 1.6 2009/09/19 16:28:09 christos Exp $
# FORTRAN source
0 regex/100 \^[Cc][\ \t] FORTRAN program
!:mime text/x-fortran
Apparently, it scans the start of the file looking for lines that begin with a single C letter plus spaces, which seem to be a Fortran style comment. Thus the false positive:
somecolumn;
C F;