The Lincoln Theatre is the local movie house in Greenpoint for the Little Rascals to come watch movies. Farina gets scared of one of their movie posters for a pirate movie called "Dead Men Tell No Tales" in Spook Spoofing. In Love Business, the front entrance has posters and cardboard cut-outs of famous actors. Chubby Chaney uses one to practice his mooning over Miss Crabtree, and much later in The Little Ranger, Alfalfa dreams himself into the Fearless Bill movie playing there along with Darla, Butch, Muggsy, Buckwheat, and Porky. Spanky McFarland, Mickey Gubitosi, Buckwheat Thomas and Froggy Laughlin also get tossed out when they smell so bad that they offend the other theatre goers in Mighty Lak A Goat.
It's possible that this is the theatre Spanky and Scotty get dragged past by Pete on the way to Kibrick Toys And Novelties in For Pete's Sake.