Reference for Bava Kamma 117:11
אי הכי ר"ש בן יהודה היינו רבי יהושע
Abaye, however, said: They most assuredly could be identified. For who could be the Tanna who takes into consideration the depreciation of the vine, if not R. Simeon b. Judah? For it was taught: R. Simeon b. Judah says in the name of R. Simeon b. Menasya:<span class="x" onmousemove="('comment',' Keth, 39a. ');"><sup>9</sup></span>
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