פירוש על עבודה זרה 105:2

This is yet another setting for R. Hillel’s statement. R. Shimon b. Menasya holds that an idol belonging to an Israelite can never be annulled. R. Hillel adds that this is so even if he owns it jointly with a non-Jew. The Jew worships on the idol on his own account and even if the idolater annuls it, the idol is still prohibited.