Will this deal be taxing to you?

Tom Lehrer said, “On my income tax 1040 it says ‘Check this box if you are blind.’ I wanted to put a check mark about three inches away.”

This is the traditional day by which Americans must have submitted their income tax returns; although, for some reason, we are all being given an extra three days to pay the money this year.

We are looking at opener’s rebids after he has bid one of a major and heard responder use the Jacoby Two Notrump to show at least four-card support and gamegoing values.

If opener does not have a strong side five-card suit to show, but has a singleton or void, he bids that suit at the three-level – as in today’s deal. After North controlbids three hearts, South uses Blackwood, and signs off in six spades with one ace missing. (If you employ Roman Key Card Blackwood, North should answer five spades, showing two key cards and the spade queen, claiming that he has the trump queen because he knows of at least a 10-card fit.)

How should South play in six spades after West leads the diamond queen?

It looks as though declarer must guess who holds the heart queen – but that isn’t true. South wins trick one with his diamond ace (the honor from the shorter side first), plays a club to dummy’s ace, ruffs the last club in his hand, leads a diamond to the king, and ruffs the remaining diamond. Then he casts adrift with a trump. What can East do?

Nothing. If he shifts to a heart, it locates the queen; or, if he leads a minor, it concedes a ruff-and-sluff.