Source: The Free Lance-Star – 24 Mar 1938 

ONE LESSON worth repeating is on the importance of counting losers when you are playing a suit contract. So many may seem to be in hand that the task appears hopeless. But if some of them can be ditched on a set-up side suit, or ruffed with the dummy’s trumps, perhaps the number of losers may be cut down to the desired size.

Dealer: North, All Vul.

A 10 7 2
K 4
7
A K Q 9 8 2
K Q J
Q J 9
J 9 6 2
J 6 4
9 6 4
10 7 5
10 8 5 4
10 5 3
8 5 3
A 8 6 3 2
A K Q 3
7
West North East South
1 Pass 1
Pass 3 Pass 3
Pass 3 Pass 4
Pass 4NT Pass 5NT
Pass 6 End

Opening lead: K

When the spade K was led and won with the ace, the hand looked rather hopeless to the declarer, its as one trump trick have certainly have to be given up and as soon as control was lost, the losing spades would be cashed. The declarer saw one chance, however.

If the Clubs were so divided that three rounds could safely be cashed without a ruff by the opponents, the spades could be disposed of. When this proved successful, South led a diamond to the ace and immediately ruffed his losing diamond. The heart K was next cashed, followed by a spade ruff and the heart ace.

One heart trick was then given to the opponents, it being the only trick they were able to win.