Neither were coaches, but from IM players (who think they're all coaches). I think the two are tied.
When I was an undergrad, I was reffing a flag football game between chem grad students (my major) and fellow IM refs. It was a bit of a heated game, and one of the players on the offensive line came up to me and said that the defense was taunting them. I said I'd listen for it, when they told me that the defense was whispering their taunts as they ran by the O-line. I just rolled my eyes, saying that there was no way I could hear it.
Other was last year at Georgetown reffing IM basketball. I was getting ready to administer the AP throw-in to start the second half when a player came up to me and said that X on the other team was elbowing him in the balls.
I just told him that if I saw it, I'd call it.