Sheviis 8:9

If a hide has been anointed with sabbatical oil, Rabbi Eliezer says that it must be burned but the Sages say one must spend the equivalent amount on food and drink. Rabbi Eliezer’s ruling was reported in front of his student Rabbi Akiva, who refused to confirm or deny Rabbi Eliezer’s position on the matter.

Sheviis 8:10                                                                                                

They also reported in front of Rabbi Akiva that Rabbi Eliezer compared one who eats the bread of Samaritans (quasi-Jews suspected of idolatry) to one who eats pork. Again Rabbi Akiva declined to confirm or deny Rabbi Eliezer’s position.