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Would you DELIBERATELY take advantage of a penalty card?

Playing in the second day of the Blue Ribbons, the declarer was in 3. When he was drawing trumps, I accidentally pulled out two cards (the cards were very slippery): a and a small . After drawing trumps, he promptly took advantage of the penalty card to play the 10 from dummy's A109x opposite his KQx. My partner had to cover with the J from his Jxxx (I had two smalls). Obviously, he would not have taken the finesse (especially backwards) as there was no bidding from us if I wasn't forced to play a small . Many pairs made 5 in or 3 in NT based on the lie of the cards so we got a slightly above-average score (there were several reasonable lines of play to make 5 or 3NT and a few pairs actually bid the thin game). (There was absolutely no need to deliberately take advantage of the penalty card to restore equity to their side.) I don't know the declarer but he was playing with a good player from the Northwest, so I assume he is a decent player as well. If he was a top player, I would have lost a lot of respect for him. But it is only my opinion, and I am sure plenty of people think it is perfectly OK as it is well within the rules.

 

My philosophy on penalty card is as follows: If an opponent plays a card of a different suit and then notices he still has to follow suit, then I accept the penalty card because I consider it a mental mistake and following suit is the most basic part of the game. If two cards just slip out because they are slippery, then I allow him to put the other card back if it is not an honor (it is AI to me but UI to his partner). In either case, I will not deliberately take advantage of the penalty card unless I think it will restore the equity to our side somehow (not sure how). Most of the time, I just continue following my line of play. If the penalty card happens to give us an extra trick without me deliberately taking advantage of it, I will accept it of course. What do you guys think assuming you ALWAYS accept the penalty card whether it is a mental or mechanical error? The keyword is DELIBERATELY like what the declarer did.

I will never DELIBERATELY take advantage of a penalty card whether it is a mental or mechanical error.
I will always DELIBERATELY take advantage of a penalty card whether it is a mental or mechanical error. Taking advantage of opponent's error is part of the game, PERIOD.
I will always DELIBERATELY take advantage of a penalty card ONLY if it is a mental error (fail to follow suit). I can forgive a mechanical error, but not a mental error.
I will only if it somehow restores the equity to our side whether it is a mental or mechanical error.
I will only if it somehow restores the equity to our side AND it is a mental error.

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