This is a cabinet photo of a man with a polka-dot tie, a plaid suit and thick mutton-chops, probably from the 1880s. Very stylish for the time, I suppose. He has the look of an office worker of some sort, but his occupation is anyone's guess.
The photo was taken by "Gutekunst, 715 Arch Street, Philadelphia", or at least in his studio. Frederick Gutekunst lived from 1831 to 1917, and became a famous and popular photographer in Philadelphia, beginning in the 1850s.
We've had this cabinet card for quite awhile, and it's actually been some time since I've looked at it, but I remember it struck me as being a very "sharp" high quality picture.