IBD 135 - Trick 13
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Bidding : (W) 1NT - 2♣ - 2♦ - 3NT
Trick 13 North
 
Declarer (W)
♠  Q J 8 7 3
♥  -
♦  9 6 4
♣  A Q 10 6 4
  ? <   Dummy (E)
♠  A 10 9 6
♥  K Q J
♦  A 8 3
♣  8 7 5
South
 

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Trick 13a North
10♥
 
Declarer (W)
♠  Q J 8 7 3
♥  -
♦  9 6 4
♣  A Q 10 6 4
8♠   w = 10♠ <   Dummy (E)
♠  A10 9 6
♥  K Q J
♦  A 8 3
♣  8 7 5
  7♥
South
  Won : 10
Lost : 3


North
♠  4 2
♥  A 7 5 4 3
♦  K 5 2
♣  K 9 2
 
Declarer (W)
♠  Q J 8 7 3
♥  -
♦  9 6 4
♣  A Q 10 6 4
  Dummy (E)
♠  A 10 9 6
♥  K Q J
♦  A 8 3
♣  8 7 5
  ♠  K 5
♥  10 9 8 6 2
♦  Q J 10 7
♣  J 3
South
 

There are two finesse positions : a ruffing finesse in and a double finesse in ♣.

Declarer must refuse the ♠ finesse and win the 1st trick with the A♠, then immediately procede with the ruffing finesse in on which he can discards the losers in his own hand.
After that it is wise to take the first double finesse in ♣ before drawing Opponents remaining 2 trumps.

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