Jerome Gambit: A Rarity

I don't share a lot of Jerome Gambit losses by Bill Wall because, quite frankly, he doesn't lose many of them.

The following game should set and example for defenders: Black made his extra piece count more than White's extra pawns.

Could it be that simple?

Wall, Bill - Guest9159455
PlayChess.com, 2019

1.e4 e5 2.Nf3 Nc6 3.Bc4 Bc5 4.Bxf7+ 

4...Kxf7 5.Nxe5+ Nxe5 6.Qh5+ Kf8 

7.Qxe5 d6 8.Qg3 Nf6 9.d3 Nh5 10.Qf3+ Qf6 11.Qxf6+ Nxf6 

White does not always go in for the exchange of Queens, but here he concludes that he can make good use of his pawns.

12.Nc3 Kf7 13.h3 d5 14.exd5 Re8+ 15.Kd1 Bd7 16.f3 Bd4 

17.Ne2 Bc5 18.c4 Bf5 19.d4 Bd6 20.b3 Re7 21.g4 Rae8 

White's pawns are active, but Black's pieces are dangerous.

22.Nf4 g5 23.Ne6 Bxe6 24.dxe6+ Rxe6 25.Bxg5 Re2 26.Rf1 Ba3 27.d5 Rg2 28.h4 Nd7 29.h5 Nc5 30.Bd2 Ree2 31.Bc3 Re3 White resigned