Here's the NFL rule explanation behind why the Patriots had a pivotal touchdown called back
Briefly

"If any part of the foot hits out of bounds during the normal continuous motion of taking a step (heel-toe or toe-heel), then the foot is out of bounds. A player is inbounds if he drags his foot, or if there is a delay between the heel-toe or toe-heel touching the ground." This new rule emphasizes the complexities within in-bounds definitions and how it impacts scoring plays.
"In practice, this means that had Polk 'dragged' his toes...or had 'toe-tapped', it would have counted. Yet because his toe hit first in the midst of what officials judged was a 'normal continuous motion of taking a step,' he was ruled to be out of bounds." This highlights how interpretation of player movement can lead to controversial calls in critical moments.
"This has been a subject of discussion in the league for several years. The league finally codified the toe-touch rule, as NFL commentator Mike Florio noted prior to the start of the season." This suggests that player safety and accurate officiating are ongoing concerns within the NFL regulatory framework.
"The Patriots would up losing the game in the end, 15-10." The outcome emphasizes the significant impact of officiating decisions on game results and team morale.
Read at Boston.com
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