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In the above example momentum does not exist, but the comment of whenever the ball breaks the plane of the goal line it is a touchback can be misleading. We had a green horn one night and he was our back judge. Punt is caught by R at his 2 yard line and his momentum carried him into the endzone. He remembered that when ball crosses plane it is a touch back. Blew whistle and called touch back. Not a good situation.
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