On the eve of the Super Bowl, the Gotham Group and Allentown Prods. have begun developing pigskin road-trip pic “31 Tailgates.”Project is based on the true story of brothers Nate and Aaron Thompson who, along with friend Nolan Meyers, set out to fulfill a lifelong dream to visit all 31 NFL stadiums in one season as a tribute to their friend Joe Lusk, who was killed in Kuwait in 2005. Gotham and Allentown acquired the life rights to the twentysomething men. The trio will end their five-month stadium trek at Sunday’s Super Bowl. Gotham’s Ellen Goldsmith-Vein and Lee Stollman are producing alongside Allentown’s James Moll. Allentown’s Chris King, who began pursuing the project after seeing a news segment about the men, will co-produce.