Responsa for Menachot 74:14

רבי ישמעאל אומר ארבעתן ארבע מצות: אמר רב יהודה אמר שמואל הלכה כרבי ישמעאל ולית הלכתא כותיה

Rabina said, They differ in respect of R'Huna's dictum. For R'Huna said, If a man went out in the street on the Sabbath wearing a garment not provided with proper fringes as required by law, he is liable to a sin-offering.<span class="x" onmousemove="('comment',' For bearing an unnecessary burden on the Sabbath, since the fringes were not in accordance with the law. Now if the garment had only three fringes, according to the first Tanna the precept is not thereby fulfilled, hence by reason of R. Huna's dictum the fringes are regarded as an unnecessary burden on the Sabbath; but according to R. Ishmael, the precept is thereby performed, so that R. Huna's ruling would not apply to this case.');">¹⁶</span>

Teshuvot Maharam