State Of Washington, V. Tiffany Noel Gulliksen

CourtCourt of Appeals of Washington
DecidedJune 30, 2026
Docket60027-7
StatusUnpublished

This text of State Of Washington, V. Tiffany Noel Gulliksen (State Of Washington, V. Tiffany Noel Gulliksen) is published on Counsel Stack Legal Research, covering Court of Appeals of Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State Of Washington, V. Tiffany Noel Gulliksen, (Wash. Ct. App. 2026).

Opinion

Filed Washington State Court of Appeals Division Two

June 30, 2026 IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON

DIVISION II STATE OF WASHINGTON, No. 60027-7-II

Respondent,

v. UNPUBLISHED OPINION

TIFFANY NOEL GULLIKSEN

Appellant.

PRICE, A.C.J. — For the first seven months of 2022, Tiffany N. Gulliksen was employed

as a restaurant supervisor for Vancouver Mall Retirement Center (“Van Mall”). As part of her

duties, Gulliksen would often make work-related purchases to either stock the facility’s restaurant

or host activities and events for the residents. When Gulliksen would make these purchases, she

would either borrow a Van Mall-issued credit card or, if one was not available, she would use her

own money and seek reimbursement.

In July 2022, Van Mall’s business office manager noticed suspicious charges on two of the

facility’s credit cards and reported it to law enforcement. Following an investigation, the State

charged Gulliksen with one count of second degree identity theft. Although Gulliksen denied

using the cards for improper purposes, a jury found her guilty of the charge.

Gulliksen appeals her conviction, arguing that the trial court violated her Sixth Amendment

right to confrontation when it admitted two specific exhibits, a receipt and a photo from one of the No. 60027-7-II

stores. She also contends that the State presented insufficient evidence to support her conviction.

We affirm.

FACTS

I. BACKGROUND

In 2022, when Gulliksen was the restaurant supervisor for Van Mall, she was responsible

for supervising servers, stocking the restaurant, and helping clean and serve if needed. Sometimes

Gulliksen would also be part of hosting events for Van Mall including date nights and parties.

At times, these responsibilities required Gulliksen to purchase items. She could either

purchase the items for Van Mall with her own money and later get reimbursed, or she could use

one of the credit cards that were issued to other Van Mall employees. Van Mall’s policy was that

employees could borrow the credit cards to make work-related purchases so long as a receipt was

provided for the purchases. One of the cards Gulliksen used was issued to Crystal Hennessy, the

business office manager, and one of the cards was issued to Daniel Proudfoot, the receptionist.

In July 2022, these two Van Mall credit cards were linked to suspicious purchases.

Hennessy received a notice from the credit card company that her Van Mall credit card had been

maxed out. When Hennessy looked at a list of the credit card’s recent history, she noticed two

suspicious transactions that she did not recognize. Similarly, two suspicious purchases were made

on Daniel Proudfoot’s Van Mall credit card.

Gulliksen had been the last person in possession of both Hennessy’s and Proudfoot’s credit

cards when these transactions occurred.

Hennssey reported the suspicious activity to law enforcement. As part of the investigation,

law enforcement examined the list of questionable charges and contacted three different retail

2 No. 60027-7-II

stores—Ross, Burlington, and TJ Maxx—to obtain additional records associated with these

transactions. Each of the stores provided records related to the transactions, including receipts and

surveillance footage of Gulliksen at the cash register.

Following the investigation, the State charged Gulliksen with one count of second degree

identity theft. The case proceeded to a jury trial in April 2024; however, it was declared a mistrial

due to a deadlocked jury. The retrial was scheduled for August 2024.

II. SECOND JURY TRIAL

A. TESTIMONY OF CRYSTAL HENNESSY

Van Mall business manager, Hennessy, explained that, in addition to being responsible for

payroll and scheduling, she kept track of Van Mall’s credit cards. Hennessy would keep track of

the receipts related to the charges on the credit cards and match the receipts to charges. This way,

Hennessy could organize the monthly spending by each department.

Hennessy explained that because there was only a limited number of credit cards, some

employees would either purchase items with their own money and request reimbursement or they

would borrow one of the credit cards. If an employee were to use one of the Van Mall-issued

credit cards, they would need to have access to the card’s PIN. After the purchase, the employee

would return the card to its original assigned user, along with a receipt.

Hennessy also explained Gulliksen’s duties as the restaurant supervisor. Hennessy testified

that in addition to managing the day-to-day operation of the facility’s restaurant, Gulliksen would

often purchase items for parties or events. For example, in July 2022, when Van Mall hosted a

Fourth of July event for its residents, Gulliksen, with her own money, purchased themed

3 No. 60027-7-II

decorations and other event-related items at Dollar Tree, Total Wine, and Party City. Gulliksen

was later reimbursed for these purchases.

Hennessy explained that although it was common for Gulliksen to make purchases for the

restaurant or for special events, it would have been “very unusual” for her to make a purchase for

a specific resident. 1 Verbatim Rep. of Proc. (VRP) at 498. Some Van Mall’s employees acted

as personal shoppers for the residents, but Gulliksen did not have those responsibilities.

About a week after the Fourth of July event, Henessy received a call from the bank that her

Van Mall-issued credit card had exceeded its credit limit. The card’s recent activity showed two

unexpected purchases, one from Ross for $367.37 on July 5, and one from Burlington for $533.51

on July 7. At the time of this call, Hennessy did not know where her card was. Hennessy had

given the card to Gulliksen so that Gulliksen could treat the food service staff to lunch, but

Gulliksen never returned the card afterward.

Hennessy explained that she then investigated the recent transactions on the other Van

Mall-issued credit cards and tried to match the transactions to the receipts they had on file.

Hennessy testified that all of the purchases matched up with receipts, except for two purchases on

Proudfoot’s credit card—one purchase from Ross for $102.99 on July 2 and another purchase from

TJ Maxx for $150 on July 3.

B. TESTIMONY OF DANIEL PROUDFOOT

Daniel Proudfoot testified that he was the receptionist at Van Mall. He explained that he

had received a Van Mall credit card as part of his role, and he used it for the residents’ personal

shopping expenses or for hosted events.

4 No. 60027-7-II

As for the personal shopping expenses, Proudfoot said that when a resident needed

something, “they would just leave a handwritten note on [his] desk” and he or one of the drivers

would pick up the requested items and return with a receipt. 2 VRP at 523. Proudfoot would give

the receipt to Hennessy, who would, in turn, bill the resident. Usually this personal shopping was

for “basic groceries,” toiletries, or medications for the residents. 2 VRP at 522.

Proudfoot testified that in July 2022, he had allowed Gulliksen to borrow his credit card to

purchase decorations and party supplies for the Fourth of July event. Proudfoot said that although

Gulliksen had later returned his card to him, she never gave him receipts for her purchases.

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