I don't mind taking an inbound call when I'm riding. I can always talk someone through something in an emergency.
But I do follow some basic rules with the phone when riding or driving.
1) if the call is going to take more than a minute or two, pull over.
2) If I have to make a call, I always pull over. NEVER dial when riding or driving. It takes your attention away from the road ahead. Even though I have voice actuated dialing setup in the phone, I don't use it.
3) NEVER TXT on the road.
Helmet communication has it's advantages, ask any racing team. Hell, ask my wife. It gives her confidence and a time frame of when I'll be back, and if she on the back of the bike, she doesn't have to yell. (well most of the time, when she tells me to slow down, LOL!)
With respect to txting, most phones now have voice actuated txting. WHAT the hell is this? I've really never understood the psychology of texting. A simple phone call is quick and easy. Pull over, make the call and be back on the road when done.