The Pierson vs. Post case  has become an important benchmark in the field of Al and Law for computational models of argumentation. In  Bench-Capon used Pierson vs. Post to motivate the use of values and value preferences in his theory-construction account of legal argument. And in a more a recent paper by Atkinson. Bench-Capon and McBurney . it was used to illustrate a formalization of an argumentation scheme for practical reasoning. Here we offer yet another reconstruction of Pierson vs. Post, using our Carneadcs Argumentation Framework. a formal mathematical model of argument structure and evaluation based on Walton's theory of argumentation . and compare it to this prior work. Carneades. named in honor of the Greek skeptic philosopher who emphasized the importance of plausible reasoning, applies proof standards  to determine the defensibility of arguments and the acceptability of statements oil an issue-by-issue basis.