State v. Kristin A. Rupnow

CourtCourt of Appeals of Wisconsin
DecidedApril 29, 2026
Docket2025AP000176-CR
StatusUnpublished

This text of State v. Kristin A. Rupnow (State v. Kristin A. Rupnow) is published on Counsel Stack Legal Research, covering Court of Appeals of Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State v. Kristin A. Rupnow, (Wis. Ct. App. 2026).

Opinion

COURT OF APPEALS DECISION NOTICE DATED AND FILED This opinion is subject to further editing. If published, the official version will appear in the bound volume of the Official Reports. April 29, 2026 A party may file with the Supreme Court a Samuel A. Christensen petition to review an adverse decision by the Clerk of Court of Appeals Court of Appeals. See WIS. STAT. § 808.10 and RULE 809.62.

Appeal No. 2025AP176-CR Cir. Ct. No. 2022CF324

STATE OF WISCONSIN IN COURT OF APPEALS DISTRICT II

STATE OF WISCONSIN,

PLAINTIFF-RESPONDENT,

V.

KRISTIN A. RUPNOW,

DEFENDANT-APPELLANT.

APPEAL from a judgment and an order of the circuit court for Ozaukee County: PAUL V. MALLOY and SANDY A. WILLIAMS, Judges. Affirmed.

Before Gundrum, Grogan, and Lazar, JJ.

Per curiam opinions may not be cited in any court of this state as precedent

or authority, except for the limited purposes specified in WIS. STAT. RULE 809.23(3). No. 2025AP176-CR

¶1 PER CURIAM. Kristin A. Rupnow appeals from a judgment entered on a jury verdict convicting her of one count of theft in a business setting in an amount greater than $10,000 but less than $100,000. Rupnow also appeals from a trial court order denying her motion for postconviction relief.1 On appeal, she argues that the court erred in denying her postconviction motion alleging ineffective assistance of trial counsel without holding a Machner2 hearing and that she has demonstrated counsel’s ineffectiveness as to several matters. Rupnow further asserts that the court erroneously exercised its discretion when it ordered the amount of restitution. Finally, she argues that the court erred when it determined that some pages missing from an exhibit presented at trial could be reconstructed using trial testimony. For the reasons that follow, we affirm.

BACKGROUND

¶2 The parties do not dispute the following facts. The State charged Rupnow with one count of theft in a business setting, the amount of theft totaling over $100,000. See WIS. STAT. § 943.20(1)(b), (3)(cm) (2023-34).3 The complaint alleged that when Rupnow was employed as the office manager at the Northshore Clinic and Consultation in Cedarburg, Wisconsin (Northshore), she engaged in an ongoing scheme to steal money from the business, beginning January 1, 2018 and extending through July 1, 2021. The doctor who owned

1 The Honorable Paul V. Malloy presided over Rupnow’s jury trial and sentencing hearing (hereinafter the “trial court”). The Honorable Sandy A. Williams presided over Rupnow’s postconviction proceedings. 2 State v. Machner, 92 Wis. 2d 797, 285 N.W.2d 905 (Ct. App. 1979). 3 All references to the Wisconsin Statutes are to the 2023-24 version.

2 No. 2025AP176-CR

Northshore during the period in question, JAM,4 reported to law enforcement that Rupnow had been utilizing a company credit card to purchase multiple personal items and to conduct personal online transactions, such as booking a trip to Florida, and Rupnow added hours to her pay periods by adding overtime and vacation time, paying herself out for vacation time, and increasing the amount of payments and providing an unauthorized bonus for Rupnow’s adult daughter, Heidi, who also worked for Northshore. In total, JAM was able to establish that Rupnow’s theft from Northshore through her scheme totaled $137,664.66.

¶3 At Rupnow’s jury trial, JAM testified that Rupnow had worked for Northshore for approximately 30 years. She explained that Rupnow’s scheme came to light when JAM’s daughter, who was considering buying into the counseling practice, discovered numerous discrepancies in Northshore’s financial records. JAM explained that she had not reviewed Rupnow’s work before that time because she “just always trusted her to pay all the bills, and I never looked at them specifically” until JAM’s daughter highlighted some of the issues she noticed.

¶4 Through JAM, the State offered an exhibit, marked as Exhibit 1, that JAM testified consisted of statements and “printouts of the monthly charges on [Rupnow’s company credit] card.” Information was then extrapolated from those original credit card statements, among other records that JAM reviewed, and it was compiled into a list that became Exhibit 2. Trial counsel objected to the State’s offering these exhibits through JAM on foundational and hearsay grounds

4 We refer to the victim here using the same initials as the parties to protect a victim’s right to privacy.

3 No. 2025AP176-CR

and renewed the objection multiple times during the trial. The trial court overruled each objection.

¶5 JAM was provided with Exhibit 1 during trial. She told the jury that it encompassed printouts of the monthly charges on Rupnow’s company credit card. Defense counsel extensively cross-examined JAM on Exhibit 1 and the related Exhibit 2. According to the State, Exhibit 1 consisted of a total of 26 pages of credit card statements.

¶6 When asked about Exhibit 2, JAM testified that she made the list, using the credit card statements to compile it. She later stated, “You know, honestly, I’m not sure that I made this list, or I just -- I circled everything on the -- on the statements, and somebody else came up with this -- this actual list in a row, in a neat way.” Trial counsel objected, but the court overruled, finding that JAM “worked off the statement. Somebody compiled it.”

¶7 JAM continued testifying that she was familiar with the list, reviewed the list in the presence of the police officers, and then proceeded to explain the list in detail. While JAM admitted that the passage of time meant she was no longer confident whether she personally, or someone else, had prepared the list, but in reviewing the list during the course of cross-examination, she testified that she had highlighted the entries that were potentially approved, but admitted that she could have missed some of the unapproved transactions.

¶8 During deliberation, the jury sent two questions to the court. It first requested 12 copies each “of all exhibits” and “of a schedule totalling [sic] [the] full amount.” The trial court sought clarification from the jury as to precisely what it sought as to the second request, to which the jury foreperson replied:

4 No. 2025AP176-CR

Breakdown of how you came up with the total amount for each category.

Credit Cards -- total

Vacation hours -- total

Regular hours -- total

OT -- total

HSA – total

The court’s final response to the jury was, “There is no exhibit that has a total for each of the categories you requested, you will have to rely on the evidence presented and your recollection.”

¶9 After deliberation, the jury convicted Rupnow of the lesser-included offense of theft in a business setting, the amount totaling over $10,000 but less than $100,000. See WIS. STAT. § 943.20(1)(b), (3)(c). The State requested that the trial court order restitution in an amount higher than $100,000, and the court agreed. After holding a restitution hearing, the court issued a thorough written decision ordering Rupnow to pay Northshore $137,664.66. In its decision, the court observed that, at restitution hearings, the “burden of proof is significantly lower than the proof beyond a reasonable doubt standard applicable to the underlying criminal charge.” The court expressed “that is important in this restitution case because it was clear that there was some laxity in the financial recordkeeping and permissible purchases.”

¶10 Rupnow filed a postconviction motion. In preparation for the hearing, the State became aware that only the first four pages of Exhibit 1 were scanned by the clerk of court’s office. It moved to correct the Record, and Rupnow objected.

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Bluebook (online)
State v. Kristin A. Rupnow, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-v-kristin-a-rupnow-wisctapp-2026.