Looking at queens in terms of IND provisions, it would be impossible to neglect to mention this most notable of abandoned Second System relics: Roosevelt Ave Upper. This well known spot also may be known as the Winfield Spur. It includes a fully tiled station shell and a “spur” tunnel which runs above the Queens Blvd mainline and turns south at the east end of the provision. It was built during the original construction of the IND Queens Blvd line between 1933 and 1936, intended for full revenue service on a 2 track line going south through the neighborhoods of Maspeth, Ridgewood, and eventually the Rockaways. On the lower level, there are 2 provisional trackways hugging the mainline, which would have allowed Queens Blvd local trains coming from/going to Manhattan to run up through the Winfield Spur and join the line heading south.
The IND was serious about constructing this line—so serious, in fact, that the Roosevelt Av Upper station was actually fully tiled, unlike other IND station shells. The serious plans (from 1929) to use this station and the trackways beyond continued for nearly 10 years, dying out sometime in the late 1930s when it was decided that the new branch should extend from an area of Queens Blvd further east, near Rego Park.
The line was intended to run underground through much of Queens and Brooklyn, actually joining another line which was planned to run up Myrtle Ave, branching from the S 4th St hub. After running up Central Av, the line would have come above ground to run over an already built LIRR Right of Way (the Rockaway Beach Branch). This Right of Way actually largely lays in decay now, after being abandoned in 1962. Some of the Right of Way (the bridge over Jamaica Bay into the Rockaways and the line in the Rockaways) was converted for use by the Transit Authority in 1955, and in 1956 the IND Rockaway Line (coming from the IND Fulton St Line) began operation. The (A) train now uses this southeastern branch full time, along with the Rockaway Shuttle. However, a large section of the ROW is still abandoned, and it would have been much better put to use as a subway line than what it is now: a somewhat nice place to walk and a breeding ground for mosquitoes.
As for what it is now, the space has not gone to complete waste. Although its story in terms of helping the city and the commuter, and providing rapid transit to underserved neighborhoods came to an end the way most IND Second System stories did, with the Great Depression and World War II draining the city’s and country’s resources to build rail infrastructure, the station shell is now used for storage and office space for the MTA. The tunnel does lay rotting, however. One trackway is nearly completely filled with garbage and the rest lay dark and lonely, never seeing light except from the occasional MTA worker, graffiti artist, or explorer. The construction is the standard IND Cut and Cover still, looking as boxy as ever. Also like usual, the abandoned tunnel is pitch black and extremely dirty. It is a true shame it will never get to see train headlights.