The taxing line is hard to identify

FRANK-N-ERNEST®

GRIZZWELLS®

BIG NATE®

ARLO & JANIS®

ZITS®

Fred Allen, who was a comedian, cracked, “An income tax form is like a laundry list — either way, you lose your shirt.”

That is appropriate on the day most Americans usually file their income tax returns.

Today’s deal is taxing. How should South play in three no-trump after West leads the heart four?

The bidding was taxing also. South started with a negative double, showing exactly four spades. Now North, with no good rebid, sensibly chose one spade with only three in preference to one no-trump without a heart stopper, or two diamonds without six. South then offered his partner a choice of games, knowing that North would correct to four spades with fourcard support.

South started with six top tricks: two hearts, two diamonds and two clubs. The first declarer, thinking his best chance was to take three spade tricks, led a spade to the king. However, East took that and cleared the hearts. South could no longer find a ninth trick.

The second South played three rounds of diamonds. East established his hearts, got in with the spade ace and cashed the hearts.

The successful declarer spotted an avoidance play. Confident that East had the spade ace from the bidding, South played a diamond to the ace and continued with a low spade. What could East do? If he had taken the trick, declarer would have had three spades, two hearts, two diamonds and two clubs. But when East played his spade 10, South won with his queen and played two more rounds of diamonds. He claimed one spade, two hearts, four diamonds and two clubs.