Mesorat%20hashas for Chullin 110:41
וכבר העיד אלעזר ספרא ויוחנן בן גודגדא על הגלודה שפסולה
But Surely it has been taught: R'Simeon B'Eleazar said: There was never any dispute between R'Meir and the Rabbis in the case of an animal stripped of its hide, for it is certainly invalid.
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