
I can't tell if that's in Boston because apparently all the fans behind the bench don't own jerseys, but I think that was Big Baby yelling in LeBron's ear before he hit the 3 to tie it back up.
Well it can't be Miami because there are fans in the seats.
Definitely in Boston, and I would guess it was when they saw Rondo's elbow bend the wrong way, (and dislocate), after Wade threw him to the floor ... it's almost exactly in the direction they're looking, (and look at the expressions on the faces of the fans in the background ... the horror! The horror!). 
Top 5 Reasons this Photo is from Boston1. The Kid in the crowd on the right is wearing a green and white jumpsuit.
2. There are a number of people in the crowd that have similar facial expressions as the Celtics players.
3. There is a whole bunch of green in the background of the crowd towards the back.
4. Miami was handing out white t-shirts to the crowd and I don't see any, so it's not there.
5. I took the photo in Boston.