If I know I hear "Timeout" before my partner blows his whistle, I would have been inclined to grant the TO stating that the TO was being called AND happened before the foul.
It may take us a second or two to be sure the coach is calling a TO...during that period that we are getting confirmation, a foul may or may not occur. I will always try to grant the TO stating that the request came before the foul.
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