Source: Frank Stewart Column 
“I say, Holmes, tax day is drawing near.”
“I never pay any income tax, Watson,” Sherlock Holmes said. “I make too many brilliant deductions.”
Lead: 2
Holmes was today’s declarer at 6NT — reached on a simple auction — and West led a club. Holmes won with the jack. He next cashed the K-A of hearts and conceded a heart to West. Holmes won the club return and took the A-K of spades and then the ace of clubs, discarding a diamond from dummy. He led a diamond to the king and cashed the good hearts.
UNGUARD
Holmes was left with the A-J of diamonds, and dummy had a diamond and the jack of spades. West had to unguard his queen of diamonds to keep the queen of spades, and Holmes led to the ace. His jack won the 13th trick.
“Amazing,” Dr. Watson marveled. “Why didn’t you finesse in either red suit?”
“Deduction. West chose a dangerous opening lead. After our auction to 6NT, he would have preferred a safe lead if one were available. I expected him to hold all four queens.”