is flirting with a "taken" okay?

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should it be considered "okay" for someone to flirt with someone who has a SO (do not assume married, just dating)?
IMO, i at least understand that you can't control your feelings blah blah blah, but i feel like that's just blatantly disrespectful to not only the person who's "taken" but also yourself. 
what do y'all think?

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