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I am also not calling it as the play is originally described. Like others have said, if he receives a pass right after he steps in bounds, I blow the whistle.
It's hard to judge intent.
That being said, if I've seen the same thing earlier in the game and either ignored it or said something to the player/coach and they do it again right at the end (as described in the original play), I'll blow the whistle right away.
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