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sixlehs - Your asking a scorebook question on an umpire forum - what do we care who is the winning pitcher or the loosing pitcher.
Now to be very simplistic. The loss goes to the pitcher who let the go ahead runner get on base. If the starter let him on base and he scores, and the game is never tied up in subsequent innings, he gets the loss. If a reliever comes in and then the score gets tied, the pitcher of record becomes the reliever and the game becomes his to win or loose.
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