THE SQUARE TAX | TUESDAY NIGHT REPORT
FREE EDITION — OCTOBER 13, 2026
WHY AREN'T YOU A TAX CODE MEMBER YET?
For just $9.99 a month, you receive our premium Official Plays, detailed game analysis, betting-market breakdowns, and our College Football Betting Guide included with your membership.
Want to save some money? Get the entire year for $99, saving $20.88 compared with monthly billing.
No locks. No gimmicks. Just disciplined sports betting analysis.
Join here: https://www.thesquaretax.com/newsletter
OFFICIAL PERFORMANCE LEDGER
Overall Official Plays: 31–24 (56.4%)
NFL Official Plays: 15–9 (62.5%)
Monday brought a loss on our Tampa Bay baseball Official. Meanwhile, our Buffalo +3.5 NFL Lean cashed when the Bills defeated the Rams 37–34 in overtime.
The difference matters: Official Plays and Leans are recorded separately. A winning Lean doesn't become an Official win after the fact.
Tonight features playoff baseball, two college football games, and a full slate of NHL action.
Let's examine the matchups.
MLB PLAYOFFS — CLEVELAND AT TAMPA BAY
American League Championship Series — Game 2
First pitch: 8:00 PM ET
Cleveland took the opening game 7–3 and enters tonight riding a four-game winning streak.
The Guardians were facing elimination after falling behind 0–2 against Chicago. They responded by winning three consecutive games to advance, then carried that momentum into Tampa Bay.
Now they're one victory away from triggering a trend we watch closely at The Square Tax: five consecutive wins.
Our streak-tracking system identifies clubs on five-game winning or losing runs for further evaluation. The goal isn't to blindly follow streaks, but to investigate whether their recent performance creates betting opportunities.
Tonight, Freddy Peralta and Parker Messick take the mound.
Tampa Bay faces considerable pressure to avoid losing the first two games at home. Cleveland, meanwhile, has an opportunity to take a commanding series lead.
The important questions are whether Tampa Bay can generate more offense, whether Cleveland can continue producing timely hits, and how both bullpens respond.
COLLEGE FOOTBALL — TUESDAY NIGHT ACTION
DELAWARE AT MIDDLE TENNESSEE STATE
Kickoff: 7:00 PM ET
Market: Middle Tennessee approximately -1.5
This is essentially a pick'em-style matchup, with the home team favored by a narrow margin.
Quarterback play, third-down efficiency, and turnovers will likely carry considerable weight.
With such a small spread, even one special-teams mistake could determine the outcome.
FLORIDA INTERNATIONAL AT JACKSONVILLE STATE
Kickoff: 8:00 PM ET
Market: Jacksonville State approximately -2.5 to -3.5 | Total approximately 45.5
FIU's defense and Jacksonville State's offensive approach make this an interesting matchup.
The central question is whether either offense can establish enough consistency to control the game.
Tempo, quarterback rushing production, and red-zone efficiency deserve particular attention.
Both games present opportunities to study the market without assuming that every matchup requires a wager.
NHL — A FULL TUESDAY SLATE
COLORADO AVALANCHE AT DALLAS STARS
8:30 PM ET
One of tonight's most intriguing Western Conference games features two talented rosters.
Colorado brings Nathan MacKinnon and considerable offensive firepower, while Dallas counters with a deep lineup and strong goaltending.
The availability of key defensive players and the matchup between Jake Oettinger and Mackenzie Blackwood will be important.
Expect both teams to look for opportunities to establish offensive-zone possession and generate quality scoring chances.
FLORIDA PANTHERS AT COLUMBUS BLUE JACKETS
6:15 PM ET
Florida enters with important injury concerns, while Columbus looks to capitalize on home ice.
Defensive-zone execution and goaltending could determine the outcome.
OTTAWA SENATORS AT ST. LOUIS BLUES
7:30 PM ET
Ottawa's offensive talent meets a St. Louis team looking to establish its defensive structure.
Special teams and the ability to limit high-danger opportunities will be worth watching.
VEGAS GOLDEN KNIGHTS AT NASHVILLE PREDATORS
8:45 PM ET
Vegas brings scoring depth and an experienced core against a Nashville team capable of generating offense of its own.
Puck possession and goaltending will play central roles.
The NHL season is still young, so early statistical trends should be evaluated carefully rather than treated as established patterns.
THE SQUARE TAX PHILOSOPHY
Some nights offer several compelling opportunities. Other nights demand selectivity.
We study pitching matchups, quarterback play, injuries, line movement, goaltending, and the prices sportsbooks are offering.
But a game appearing on the schedule doesn't obligate anyone to bet it.
The goal is to identify value and make disciplined decisions over the long run.
WHY AREN'T YOU A TAX CODE MEMBER YET?
Our premium members receive Official Plays, detailed handicaps, and explanations of the numbers behind each selection.
Your membership also includes the College Football Betting Guide, normally $19.99 separately.
$9.99 per month or $99 per year.
THE SQUARE TAX
Stop Betting the Logo. Start Betting the Number.
No locks. No gimmicks.