Braüner, Blackburn and Polyanskaya relate children’s being deceived to their theory of mind skills. Second‐order false‐belief tasks are often used to test children’s second‐order theory of mind development. The article gives a logical analysis of the reasoning needed to solve four types of second‐order false belief tasks, distinguished on whether a story character is deceived, and on whether the story hinges on facts in the world changing. The principle of inertia plays an important role. [74].