Sukkah 3B

ואין עושין אותו עיבור בין שתי עיירות, ואין האחין והשותפין חולקין בו.

And one does not render it an extension of the city limits when it is located between two cities. Two cities between which there is a distance of more than 141⅓ cubits cannot be joined and considered as a single city for the purpose of measuring the Shabbat limit for one city from the edge of the second city. However if there is a house equidistant between the two cities, i.e., a bit more than 70 cubits from each town, the house joins the two cities together for the purpose of measuring the Shabbat limit. A house in which there is an area of less than 4 by 4 cubits cannot serve this function; and brothers and partners do not divide it, as it is too small to be divided.

לימא רבי היא ולא רבנן? אפילו תימא רבנן, עד כאן לא קאמרי רבנן התם אלא לענין סוכה ⁠— דדירת עראי היא, אבל לגבי בית ⁠— דדירת קבע הוא, אפילו רבנן מודו דאי אית ביה ארבע אמות על ארבע אמות ⁠— דיירי ביה אינשי, ואי לא ⁠— לא דיירי ביה אינשי.

In answer to the question with regard to the identity of the tanna of the baraita, the Talmud says: Let us say that the tanna of the baraita is R' Yehuda HaNasi and not the Rabbis, as it is R' Yehuda HaNasi who holds that a sukka with an area of less than 4 by 4 cubits is unfit. The Talmud rejects this contention: Even if you say that the tanna of the baraita is the Rabbis, the Rabbis say that a structure with an area smaller than 4 by 4 cubits is fit only there, with regard to a sukka, which is a temporary residence, because in a temporary residence one is willing to confine himself to a small area. However, with regard to halakhot relating to a house, which is a permanent residence, even the Rabbis concede that if it has an area of 4 cubits by 4 cubits, people reside in it, as it is a functional house, and if not, people do not reside in it, and its legal status is not that of a house at all.