After the game, NFL Vice President of Officiating
George Stewart confirmed that was in fact the rule being referenced in a
pool report with ESPN’s Mike Reiss. “The rule that was applied was the toe-heel rule,” Stewart explained. “What happened was he did have one foot down in the field of play and at the completion of the second step, he had his toe in the field of play, but his heel came down on the white line out of bounds. So, he did not have two feet in bounds at the conclusion of the catch.”
“He did not have two feet in the field of play,” Stewart said when asked ‘elements of the play that were essential to the decision to overturn’ the call. “It was a toe-heel, it wasn’t a drag. It was a toe-heel that caused this to be an incomplete pass.” Stewart also confirmed had Polk’s second heel come down entirely in the end zone, it would have been ruled a touchdown...