Nope. The clothes are all wrong. Check out some publications about photography identification & 19th century costume (Dating Old Photographs 1840-1929, Dressed for the Photographer: Ordinary Americans and Fashion, 1840-1900, Nineteenth Century Fashion in Detail).
Also, there is a comprehensive book that contains every known photograph ever taken of Lincoln, "Lincoln in Photographs: An Album of Every Known Pose", by Charles Hamilton and Lloyd Ostendorf. The oldest photograph ever taken of Lincoln was a daguerreotype, which currently resides at the Library of Congress. It can be seen online via the Prints and Photographs Online Catalog: http://www.loc.gov/rr/print/
For another source, there is this one guy who used to come in all the time and was obsessed with Lincoln photos. He also has a website: http://www.lincolnimages.com/
Also, there is a comprehensive book that contains every known photograph ever taken of Lincoln, "Lincoln in Photographs: An Album of Every Known Pose", by Charles Hamilton and Lloyd Ostendorf. The oldest photograph ever taken of Lincoln was a daguerreotype, which currently resides at the Library of Congress. It can be seen online via the Prints and Photographs Online Catalog: http://www.loc.gov/rr/print/
For another source, there is this one guy who used to come in all the time and was obsessed with Lincoln photos. He also has a website: http://www.lincolnimages.com/