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When in doubt, I default to not granting a timeout request. It's easier to explain that I was not sure whether the requesting team had control than to explain that "White had control at the time of the request, but lost it to Blue before I could blow my whistle." It takes time to confirm that there is a request, that the requester is valid (player or head coach of the requesting team), and that the team requesting the timeout has player control. By the time I confirm all those things, the situation could have changed, and the timeout request could no longer be legally granted.
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