411 REFERENCE · Wikibooks
Chess Opening Theory/1. e4/1...e5/2. Bc4/2...Be7
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Bishop's opening C23 Bishop's opening
2...Be7?
Perhaps Black is thinking of transposing into the Hungarian variation of the Italian with 3. Nf3!? Nc6, or a Philidor defence with 3. Nf3 d6.
However this move order leaves Black's e-pawn undefended and allows White the tactic 3. Qh5!. Black must respond to the threat of Qxf7#, and can't do that and defend their e-pawn at the same time. 3...g6 4. Qxe5 ++ wins the pawn.
Theory table
0 3. Qh5 g6 4. Qxe5 ++ 3. Nf3!? Nc6 Italian game, Hungarian variation(by transposition) 3. ... d6 Philidor defence(by transposition)
References
See also
Bishop's Opening
Lane, Gary (1993). Winning With the Bishop's Opening. 0-7134-7113-1.