Commentary for Rosh Hashanah 14:9

אמר רב יוסף רבי היא ונסיב לה אליבא דתנאי ברגלים סבר לה כר"ש ובמעשר בהמה סבר לה כר"מ

Now look at the succeeding clause: R'ELEAZAR AND R'SIMEON SAY, ON THE FIRST OF TISHRI. [Am I to say that] the first and third statements here follow the authority of R'Simeon and the middle one that of R'Meir? - R'Joseph said: The authority here is Rabbi, and he decides now in accordance with one, now with another Tanna.

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