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In page IRT Flushing Line:

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The earliest origins of the Flushing Line emerged on February 22, 1885, with the founding of the East River Tunnel Railroad. The railroad would construct the Steinway Tunnel under the East River, connecting the Long Island Rail Road in Queens with the New York Central Railroad in Manhattan.[1] However, the East River Tunnel Railroad Company went defunct. On July 22, 1887, Walter S. Gurnee and Malcolm W. Niven founded the New York and Long Island Railroad Company (NY&LIRR). They soon began planning for the tunnel.[2]