ARLINGTON, Texas -- Detroit Lions coach Dan Campbell was visibly frustrated after a controversial penalty negated what would have been a go-ahead 2-point conversion late in Saturday night's loss to the Dallas Cowboys. Officials flagged Lions offensive lineman Taylor Decker after he caught a pass that appeared to be the potential winner with 23 seconds left. However, Decker was called for an illegal touching penalty for not reporting as eligible. The Cowboys ultimately denied the Lions' 2-point try and won 20-19. EDITOR'S PICKS What to know from NFL Week 17: Browns coast, Cowboys survive late 2hNFL Nation "Would you be frustrated right now?" Campbell said afterward. "I don't like losing, and that's what happened. We lost, and that bothers me. I don't like having an L, so that's the frustration." The Lions and the refs gave contradictory accounts afterward, with quarterback Jared Goff saying definitively that Decker, the Lions' starting left tackle, reported as an eligible receiver and that Dan Skipper, a backup offensive tackle, did not. Skipper also said afterward that he did not report to an official.