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2013-2015 Officials Manual p.39 2.4.4 Time-outs:
A. General Provisions:
11. If opponents simultaneously request a time-out during a dead ball, charge a time-out to each (or better, hear or see one request before the other).
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To be good at a sport, one must be smart enough to play the game -- and dumb enough to think that it's important . . . 
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