Latest Case: ACP Land, LLC v. Rhode Island Public Utilities Commission (Tax Law)

Is My Dog a Psychopath? What Predators May Tell Us About the Insanity Defense

SHERRY F. COLB

Cornell law professor Sherry F. Colb describes an incident where her dog “K” stalked and killed a rabbit, and she considers what criminal-law inferences we might draw from observing such predators’ behavior toward their prey. Colb ponders what distinguishes a dog who kills a rabbit from psychopaths who commit heinous crimes, noting that among humans, a so-called “moral imbecile” lacks conscience and empathy for others, and our society deems such individuals as deserving punishment.

Read More

ACP Land, LLC v. Rhode Island Public Utilities Commission

Docket: 17-415

Opinion Date: June 1, 2020

Judge: William P. Robinson, III

Areas of Law: Tax Law, Utilities Law

The Supreme Court affirmed the order of the Public Utilities Commission (PUC) approving the interconnection tax which National Grid (NG) charged Petitioners to interconnect to NG's distribution system then paid to the Internal Revenue Service (IRS) as contributions in aid of construction, holding that the PUC did not err. In their petition for the issuance of writ of certiorari, Petitioners asked the Supreme Court to declare the PUC order illegal and unreasonable for purportedly failing to follow a specific IRS ruling and for failing to hold NG to its burden of proof. The Supreme Court affirmed the PUC's order, holding (1) NG was entirely reasonable in believing that it continued to owe the interconnection tax to the IRS and in, therefore, passing that tax on to Petitioners; and (2) the PUC order fully comported with a settlement proposal in this case.