Would You Report This Dog's Condition?

This poor dog was emaciated.  She had given birth to puppies several weeks ago, but all of the puppies died right away.  Her spine, hipbones and ribs are showing.  She is being fed by a neighbor in the photo.  The county SPCA was notified and an officer came out and removed this dog along with another from the owner's home.  However, the owner is claiming he has done nothing wrong and threatening to sue the person who reported him!

What would you say to this irresponsible owner? Would you have reported this dog's condition?  Update:  The owners of this dog are  adopting puppies from a relative!