I would add that a second tap does not necessarily establish control or a dribble - have to see it to call it. A defender could tap over the offensive player's head then run around and tap again on the other side without establishing player control over the ball. He could then catch the second tap and still be able to dribble. The key is the point at which you believe the player had control.
And for defenders, I have always believed that you should err on the side of they don't have control.
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