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Originally Posted by wisref2

Imagine (as we always end up doing).....

A is tackled at the 30 to make it 2nd and 14. B taunts A. Several second later (obviously not at the same time), A taunts B.

Penalize B 15 yards to the 45 where it becomes 1st and 10.

Penalize A 15 yards back to the 30. It is 1st and 10 at the same place where it was 2nd and 14 just a few seconds ago.

Both were penalized 15 for the same infraction, yet A was rewarded with a first down.

Don't know what happened exactly in this instance, but if something like this were to happen in my game, I think I would lean toward calling this simultaneous if at all possible. (Or, be unable to discern which one came first. ) However, if these fouls CLEARLY happened one, then the other ... then it is what it is.