Mesorat%20hashas for Sukkah 14:14
ור' שמעון דתניא ב' כהלכתן וג' אפילו טפח רבי שמעון אומר ג' כהלכתן וד' אפילו טפח
‘R. Shimon? — As it has been taught: Two [walls] must be of the prescribed dimensions and the third [may be] even one handbreadth. ‘R. Shimon said: Three [walls] must be of the prescribed dimensions and the fourth [may be] even one handbreadth.
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