Abbott-Victor was an English guitar brand.  The maker behind the brand was was Jack Abbot who made banjos and guitars from around 1932 to 1957.  Following the second world war Abbot was involved in the Abbot-Victor venture (possibly with someone called Victor?) resulting in a series of guitars branded Abbott-Victor. Abbott was the first British Luthier to make archtop guitars

Source: http://www.paulvernonchester.com/AbbottVictor.htm