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I agree with rainmaker. If you want it to count for three, don't let the defense tip the ball. I think, however, that it's silly to reward an offensive player in the hypothetical case where a defender jumps from beyond the arc (think fast break jumps hot from 18 feet) to tip a 2-point attempt. Essentially, we're granting the offense a point for a bad offensive play. I can see the case for consistency in discounting the position of the defender in all cases (a la NF rules).
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