FRANK STEWART BRIDGE

TAXING DEAL Cy the Cynic had gone missing. When he showed up on Friday, I asked where he’d been.

“Doing my taxes,” Cy growled. “You can’t deal with the IRS in any way, shape or form. And if there were a form, you’d need a CPA to fill it out.”

Cy was today’s South, and North’s cue bid of three hearts showed a trick in hearts and game interest. Cy tried 3NT but found that contract taxing. West led the jack of hearts, and Cy won with the queen and led the ace and a low club.

Entry

When West discarded, the Cynic took dummy’s king and led the king of spades. West won and led the king of hearts. Cy had to play low from dummy, and West then led another spade, killing dummy’s entry to the clubs. Down Cy went.

Have you formed an opinion of the play? Cy must lead a spade at Trick Two, forcing out West’s possible entry to his hearts. If West wins to continue hearts, Cy ducks, wins the next trick, comes to the ace of clubs and returns a club to dummy’s jack. He is safe for nine tricks. Daily Question You hold: 10 9 3 2 Q4 A 10 7 3 A 6 4.

♠ ♥ ♦ ♣ Your partner opens one heart, you bid one spade and he rebids two hearts. What do you say?

Answer: This hand is worth at least an invitation to game. Partner has six or more hearts; he would never be obliged to rebid a five-card suit over your one-spade response. Bid 2NT or three hearts. If vulnerable, I would be tempted to bid 3NT since the aces are fast tricks. Partner could hold 7 6, A K J 7 6 5, K 4, 7 5 2. East dealer

Both sides vulnerable