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Although I can't find the original source, here is the wording of the Tower Philosophy, taken from an unsigned article on the IAABO Central Maine Chapter Web site. I am sure that a back issue of IAABO "Sportorials" has an article giving the history of the Tower Philosophy. Anyway, here it is:
A concept known as the "Tower Philosophy" sets the basis for using good judgment when officiating. In part the Tower Philosophy is as follows: " It is the purpose of the rules to penalize a player who by reason of an illegal act has placed his/her opponent and a disadvantage. It is not the intent that the rules shall be interpreted literally, rather they should be applied in relation to the effect which the action of the players has upon their opponents. If they are unfairly affected as a result of a violation of the rules then the transgressor shall be penalized. If there has been no appreciable effect on the progress of the game, then the game shall not be interrupted. The act should be ignored, as it is incidental and not vital. Realistically and practically, no violation has occurred." This provides all officials with a great foundation from which to build our own officiating style and philosophy.
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