It seems likely that this is Thomas Sutherland (1772-1850), it certainly doesn't seem out of character. Furthermore, he is the only Thomas Sutherland, merchant tailor--or tailor of any kind--of whom I can find a record of in Edinburgh at the time:
The Scots Revised Reports, [Court of Session]: Faculty Collection, 1807-1825
Thomas Sutherland and others, pursuers Solicitor-General (Hope), Shav,
WALTER S. MORSON, Defender. — Walker Baird.
Minor — Cautioner — Personal Objection. — Circumstances in which minority was sustained to set aside a cautionary obligation, although the party pleading it had previously made a declaration in writing that he was a major, and, in consequence, had obtained a degree of doctor of medicine.
Samuel Sheriff, a friend and fellow student of the defender, contracted various debts to tradesmen in
Sheriff afterwards left
Morson was, in all probability, Walter Skerrett Morson (1802, Antigua-1830,
It seems less likely that Sheriff “stuck” Morson with the bill, and more likely that he was aware of Morson’s status as a minor who could not be held responsible for the debts. Evidence points to the original debtor being Dr. Samuel Marchant Sheriff (1799-1839) of Antigua (son of Samuel Harman Sheriff, brother-in-law to Dr. Anthony Musgrave, treasurer of Antigua, 1825- 1852, uncle to colonial administrator Sir Anthony Musgrave). If so, Morson was less the gallant friend who covered his friend’s financial obligations, and more the conspirator. This seems supported by the very fact that the case went to trial. Ultimately, the fact that this young man choose to frequent this TS's shop suggests he was a tailor whose services and wares were appreciated by the upper-middle classes.