Related for Chullin 7:40
היינו ת"ק
The first Tanna is of the opinion that, since it is an unwritten law, even though the have adopted it, they do not [observe it]; R'Simeon B'Gamaliel holds the view that, since they have adopted it, they observe it.
Tosefta Pesachim
The matzah of the Samaritans is permitted, and a person fulfills his obligation on Passover [with it]. But Rabbi Eliezer forbids it because [according to him,] they are not learned in the details of the mitzvah. Rabban Shimon ben Gamaliel says, every mitzvah that the Samaritans accepted upon themselves -- they are more scrupulous in it[s observance] than a Jew.
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