Interesting question, as to how to label an unused grade when more than one company has tried to do something with it. I've had this problem elsewhere. If a railroad goes bust without opening, and another company takes over and fails as well, the latter could have done several things with the grade:
Nothing; remove secondary growth; repair structures such as bridge footings; rebuild ditto; build new ditto.
For the first two options, I would label it Company 1, and the last two, Company 2. But what of the third?
WEST SHORE IN BUFFALO.
If you look at the atlas page at
http://www.erie.gov/atlases/buff_94/vol ... _2_41.html
you will find an empty block at Niagara and Carroll, just north of the NYC station. This was bought and cleared by the "West Shore" for its Buffalo terminus in the 1870's, but it never had the money to get nearer downtown with a train than Alabama St. Its passenger trains, when it was competing with the NYC before going bust and being taken over, went into the PRR station.
What puzzles me is why the NYC, having bought out the WS, left this site empty for almost 20 years. The date of the atlas is 1895.