Case Name: Nancy KELLY v. INTERNATIONAL GAMES TECHNOLOGY
Court: Mississippi Supreme Court
Jurisdiction: Mississippi
Decision Date: 2004-06-10
Citations: 874 So. 2d 977
Docket Number: No. 2002-CA-00333-SCT
Parties: Nancy KELLY v. INTERNATIONAL GAMES TECHNOLOGY.
Judges: SMITH, C.J., WALLER, P.J., CARLSON AND GRAVES, JJ., CONCUR. EASLEY, J., CONCURS IN RESULT ONLY. COBB, P.J., CONCURS IN PART AND DISSENTS IN PART WITH SEPARATE WRITTEN OPINION. RANDOLPH, J., CONCURS IN PART AND DISSENTS IN PART WITH SEPARATE WRITTEN OPINION, JOINED IN PART BY EASLEY, J., DIAZ, J., NOT PARTICIPATING.
Reporter: Southern Reporter, Second Series
Volume: 874
Pages: 977–984

Head Matter:
Nancy KELLY v. INTERNATIONAL GAMES TECHNOLOGY.
No. 2002-CA-00333-SCT.
Supreme Court of Mississippi.
June 10, 2004.
Betsy E. Walker, Biloxi, James Robert Murrell, III, attorneys for appellant.
Scott E. Andress, Jackson, Ben Harry Stone, Paul J. DelCambre, Gulfport, attorneys for appellee.

Opinion:
DICKINSON, Justice, for the Court.
¶ 1. This appeal involves a dispute over how a video poker, progressive jackpot should be paid. Nancy Kelly, who won the jackpot, wants it paid immediately in a lump sum. International Games Technology (IGT), which operated the video poker machine where Kelly won the jackpot, wants to pay in annual installments over twenty years.
¶2. On September 28, 1996, as Kelly was playing a progressive video poker machine at Treasure Bay Casino in Biloxi, fate smiled upon her. She hit a Royal Flush (A, K, Q, J and 10 of the same suit), which resulted in a win of slightly more than a quarter-million dollars. The lucky video poker machine displayed a sign which stated:
PROGRESSIVE JACKPOT PAID IN 20 EQUAL ANNUAL INSTALLMENTS. FIRST INSTALLMENT PAID UPON VALIDATION OF WIN.
¶ 8. Although a dispute arose over whether Kelly actually won the jackpot, this Court ruled that she did, and remanded for the trial court to determine the appropriate method of payment. The Harrison County Circuit Court entered an order which stated:
The method of payment of the payout to Kelly for the progressive jackpot from IGT is to be made in accordance with the regulations of the Mississippi Gaming Commission and that the MGC regulations shall determine whether or not the payout is to be in a lump sum or in a periodic payments. To the extent that there is a dispute regarding this issue, this factual matter is to be decided by the Mississippi Gaming Commission.
¶ 4. Kelly filed a Motion to Reconsider or in the Alternative to Clarify the Court's Order. She requested a full hearing on the issue as to the form of payout or in the alternative to clarify whether it (the trial court) was asking the Mississippi Gaming Commission to determine the method of payment. Subsequently, the trial court entered a judgment denying Kelly's motion and reversing its original deferral or remand to the Mississippi Gaming Commission, and further ruled:
With respect to the Motion for Clarification, the Court states that it has found that the Regulations of the Mississippi Gaming Commission govern the payout of jackpot winnings. That these regulations allow certain jackpots to be paid out in periodic payments as opposed to a lump sum payment, and that such regulations are applicable to the payout of jackpot due to Kelly.
¶ 5. Kelly then filed this appeal. The issue now before this Court is whether the trial court erred in determining that the regulations of the Mississippi Gaming Commission applied as the method of payment in this matter, finding that Kelly should be paid in twenty equal annual installments, rather than in a lump sum amount.
¶ 6. Kelly raises sixteen issues including; whether the $250,136.91 to which she is entitled is a judgment against IGT; whether she should be awarded attorneys' fees, court costs and interest; and if she is awarded interest, the appropriate rate and the time from which the interest should accumulate. Kelly also raises issues of the interpretation of Miss.Code Ann. § 75-76-157 through § 75-76-165, as those statutes relate to Mississippi Gaming Regulation III.A.9; whether the trial court proceedings following remand from this Court were procedurally flawed; and whether the trial court's subsequent ruling was erroneous.
STANDARD OF REVIEW
¶ 7. In Secretary of State v. Wiesenberg, 633 So.2d 983 (Miss.1994) (quoting Aikerson v. State, 274 So.2d 124 (Miss.1973)), this Court said: "It is a general rule in construing statutes that this Court will not only interpret the words used, but will consider the purpose and policy which the legislature had in view of enacting the law. The court will then give effect to the intent of the legislature."
DISCUSSION OF LAW
¶ 8. We find that the issues raised by Kelly can most succinctly be stated as follows:
I. Whether Kelly is entitled to receive the Pokermania Progressive Jackpot in a single lump sum payment with interest and whether she should be awarded attorney's fees and court cost.
A. Whether Lump Sum Payment Is Appropriate.
¶ 9. Miss.Code Ann. § 75-76-165(2), sets forth the procedure a licensee must follow when it seeks judicial review of the Commission's decision concerning a disputed jackpot. First, § 75-76-165(2) requires that the licensee deposit "an amount equal to the amount in dispute" in an interest bearing account until the licensee is ordered to pay the patron's claim or a final judicial determination has been reached that the licensee does not have to pay the claim.
¶ 10. Secondly, § 75-76-165(2) requires the licensee to pay "the full amount of the patron's claim, including interest, within twenty (20) days after a final, nonap-pealable order of a court of competent jurisdiction so directs."
¶ 11. Contrary to the position taken by Kelly, the statute does not transform her jackpot of twenty periodic payments to a single, lump-sum payment. Rather, the statute provides that Kelly must be paid her "claim," that is to say, her legitimate claim. To follow Kelly's logic, she could simply allege that she is entitled to a million dollars. Her saying so does not transform the demand into her "claim." This Court held that she vyon the jackpot. The jackpot she won was clearly described on the face of the machine she chose to play. It provided that she would be paid in 20 equal annual installments. That is her legitimate claim. Thus, IGT must pay the "claim" as it contracted to do — in 20 equal annual installments.
¶ 12. Section 9 of Mississippi Gaming Commission Regulation III., A., addresses "Periodic Payments." The specific language from Section 9 relied upon by IGT provides: "For amounts won equal to or in excess of $200,000, payments shall be no less than l/20th of the total amount annually." Id., at subsection (e)(2). IGT cites this subsection, and this Court's opinion in Cook v. Mardi Gras Casino Corp., 697 So.2d 378 (Miss.1997), for the proposition that this Court has "expressly recognized and authorized the use of periodic payments."
¶ 13. Despite IGT's assertions, Cook did not expressly recognize nor authorize the use of periodic payments. Rather, the portion of Cook relied upon by IGT is taken directly from the facts of that opinion. In Cook, the trial court found that it did not have jurisdiction over the cause due to the patron's failure to follow administrative remedies, i.e. appealing the executive director's decision to the full Commission. Id. This Court affirmed finding that the patron failed to exhaust administrative remedies. Id. at 383. Nowhere in the discussion of law did this Court comment on the use of periodic payments.
¶ 14. Furthermore, contrary to the position taken by IGT, the language of the regulation does not imbue IGT with the "right" to pay Kelly's jackpot in twenty equal annual installments. Rather, the language simply prohibits IGT from making periodic payments in increments smaller than l/20th of the amount won.
¶ 15. In summary, Kelly played a video poker machine which clearly provided that, should she win, her jackpot would be paid in 20 equal annual installments. The terms do not violate the gaming regulations and, therefore, constitute Kelly's legitimate "claim." The statute provides that her claim must be paid, with interest, within twenty days of a nonappealable order from this Court. Thus, within twenty days of this Court's mandate, IGT must pay Kelly:
• the first installment, together with accrued interest from December 30, 1997;
• the second installment, together with accrued interest from December 30, 1998;
• the third installment, together with accrued interest from December 30, 1999;
• the fourth installment, together with accrued interest from December 30, 2000;
• the fifth installment, together with accrued interest from December 30, 2001;
• the sixth installment, together with accrued interest from December 30, 2002; and
• the seventh installment, together with accrued interest from December 30, 2003.
¶ 16. Thereafter, IGT must make the annual, periodic payments on December 30 of each year until the twenty payments have been satisfied. We assume IGT will follow the allowed method of funding these payments as provided in the gaming regulations. We will not analyze that portion of the regulations since the issue is not before us.
B. Whether Kelly Should Be Awarded Attorney's Fees.
¶ 17. Kelly cites as an assignment of error that IGT should pay attor ney's fees; however, she offers no supporting argument or evidence to support her claim. "Issues cannot be decided based on assertions from the briefs alone. The issues must be supported and proved by the record." Pulphus v. State, 782 So.2d 1220, 1224 (Miss.2001). " 'The appellant bears the burden on appeal, and we will entertain no claims for which no supporting authority has been cited.' " Cavett v. State, 717 So.2d 722, 724 (Miss.1998) (quoting De La Beckwith v. State, 707 So.2d 547, 597 (Miss.1997)). Further, this Court stated in Pate v. State, that there is no duty to review assignments of error unsupported by argument or authority. Pate v. State, 419 So.2d 1324, 1325-26 (Miss.1982). Kelly is not entitled to attorney's fees.
¶ 18. Other issues raised have no merit and are not addressed.
CONCLUSION
¶ 19. We affirm the circuit court's finding that IGT may pay the jackpot in periodic payments and its denial of Kelly's claim for attorney's fees.
¶ 20. We reverse the circuit court, insofar as it held that the gaming regulations control whether Kelly's jackpot should be paid in periodic payments or a lump sum. We render judgment here that, within twenty days of this Court's mandate, IGT must pay Kelly:
• the first installment, together with accrued interest from December 30, 1997;
• the second installment, together with accrued interest from December 30, 1998;
• the third installment, together with accrued interest from December 30, 1999;
• the fourth installment, together with accrued interest from December 30, 2000;
• the fifth installment, together with accrued interest from December 30, 2001;
• the sixth installment, together with accrued interest from December 30, 2002; and
• the seventh installment, together with accrued interest from December 30, 2003.
Thereafter, IGT must make the annual, periodic payments on December 30 of each year until the twenty payments have been satisfied.
¶ 21. AFFIRMED IN PART AND REVERSED AND RENDERED IN PART.
SMITH, C.J., WALLER, P.J., CARLSON AND GRAVES, JJ., CONCUR. EASLEY, J., CONCURS IN RESULT ONLY. COBB, P.J., CONCURS IN PART AND DISSENTS IN PART WITH SEPARATE WRITTEN OPINION. RANDOLPH, J., CONCURS IN PART AND DISSENTS IN PART WITH SEPARATE WRITTEN OPINION, JOINED IN PART BY EASLEY, J., DIAZ, J., NOT PARTICIPATING.
. This is our second look at this case. We were initially asked to determine whether Kelly actually 'won a Pokermania progressive jackpot in the amount of $250,136.91. We found that she did. For an in-depth recitation of the facts from which this present appeal arises, see IGT v. Kelly, 778 So.2d 773 (Miss.2001).
. Although the jackpot was won at Treasure Bay Casino, the video poker machine was operated by IGT, which was, and is, liable for payment of jackpots. Thus, Treasure Bay is not a party to this dispute.
. A licensee is any person to whom a valid license has been issued. A license means a gaming license or a manufacturer's, seller's, or distributor's license. Miss.Code Ann. § 75-76-5.
. It is undisputed that, on February 10, 1998, IGT deposited $250,136.91 into an interest-bearing account at Hancock Bank.
. The interest earned in the interest-bearing account must be calculated and applied to the payments which were due prior to December 30, 2004.