No not Abbott.
It's identified on a well-known (and usually very accurate) American site as (probably) a 1916 Abbott. It's claimed to be from 1920 but Abbott went bankrupt in 1918. I have found the photo source, but no more positive identification.
Hold the front page ! Further investigation (which I should have done before I posted) reveals that it's a racer called the "Eye-See-Bee" built by the Carter Brothers, and raced in 1915 by Irvin C Barber. I think it was built in 1914, and is powered by a 90hp engine in what could be a modified Warren frame.