In Ahmed v. Burns, 12 Mass. L. Rptr. 191 (Mass.Super. Ct. 2000), the town instructed the electric company to turn off every other street light. the court held that the decision was a "discretionary act" subject to governmental immunity. Id. 2000 Mass. That holding was limited to the governmental defendant and was distinct from the analysis regarding the electric utility's liability. The opinion did not address whether the governmental immunity holding that protected the town's decision from liability also protected the electric utility. See id. 2000 Mass. In fact, the court confirmed Vaughan, holding that utilities owed no duty of care to the plaintiff. Id. 2000 Mass.