Michelle Cortez Gomez v. Kohl's Corporation
CourtCourt of Appeals for the Seventh Circuit
Date FiledAugust 3, 2026
Docket24-2188
StatusPublished
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Full Opinion
In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 24-2188
MICHELLE CORTEZ GOMEZ,
Plaintiff-Appellant,
v.
KOHL’S CORPORATION, et al.,
Defendants-Appellees.
____________________
Appeal from the United States District Court for the
Western District of Wisconsin.
No. 3:23-cv-00678 — James D. Peterson, Chief Judge.
____________________
ARGUED SEPTEMBER 16, 2025 — DECIDED AUGUST 3, 2026
____________________
Before KIRSCH, JACKSON-AKIWUMI, and MALDONADO, Cir-
cuit Judges.
PER CURIAM. Michelle Cortez Gomez bought a portable
speaker on sale for $30 off at Kohl’s, a Wisconsin-based retail
chain. Cortez (we refer to the plaintiff-appellant as “Cortez,”
in accordance with her counsel’s practice) later learned that
Kohl’s almost always sold the speaker at the $99.99 sale price,
and almost never at the $129.99 regular price. Claiming she
would not have bought the speaker if she had known it wasn’t
2 No. 24-2188
actually on sale, a dissatisfied Cortez turned to federal court.
She and other named plaintiffs sued Kohl’s on behalf of a pu-
tative nationwide class of purchasers of online sale items for
violating Wisconsin’s Unfair Trade Practices Act (WUTPA),
Wis. Stat. Ann. § 100.20.
In doing so, Cortez invoked the Class Action Fairness Act
(CAFA), 28 U.S.C. § 1332(d), as the basis for subject matter ju-
risdiction. But the district court dismissed Cortez’s complaint
on the ground that she could not meet the amount-in-contro-
versy for CAFA jurisdiction, which requires her to allege
classwide damages in excess of $5 million. Id. The district
court reasoned that Cortez’s allegations that she bought the
speaker because Kohl’s misled her into believing it was on
sale did not entitle her to recover damages at all under Wis-
consin law. The district court held that Cortez’s allegations
fell short because Wisconsin law required, in order for Cortez
to recover damages, that she plead that the products she
bought were defective or worth less than what she paid.
No Wisconsin decision squarely addresses whether a
plaintiff, lured by false price comparison advertising into pur-
chasing a product that is worth the purchase price, suffers a
pecuniary loss. Rather than decide this important and genu-
inely uncertain question of Wisconsin law, we certify it to the
Wisconsin Supreme Court.
I
A
Retailers use many creative advertising techniques to
make sales. Most are unproblematic. But the line between le-
gitimate enticement and improper deception can be fuzzy,
No. 24-2188 3
and sometimes retailers cross it in their eagerness to make a
sale.
One of these potentially problematic advertising tactics is
price comparison advertising. Put simply, this strategy aims
to convince the consumer that they are getting a deal by ad-
vertising the product as on sale from a fictitious, higher retail
or suggested price at which the product is never (or rarely)
sold. Seeking to protect consumers, the Federal Trade Com-
mission (FTC) began regulating price comparison advertising
in the 1960s. See 16 C.F.R. § 233.1(a). According to FTC regu-
lations promulgated nearly 60 years ago:
Where the former price is genuine, the bargain
being advertised is a true one. If, on the other
hand, the former price being advertised is not
bona fide but fictitious—for example, where an
artificial, inflated price was established for the
purpose of enabling the subsequent offer of a
large reduction—the “bargain” being adver-
tised is a false one; the purchaser is not receiving
the unusual value he expects.
32 Fed. Reg. 15,534 (Nov. 8, 1967), codified at
16 C.F.R. § 233.1(a). Several states soon followed the FTC’s
lead by promulgating their own price comparison regula-
tions. See David Adam Friedman, Reconsidering Fictitious Pric-
ing, 100 Minn. L. Rev. 921, 942 (2016). Wisconsin was one of
them. It issued administrative regulations that tracked the
FTC’s guidance. These regulations recognized the legitimacy
of accurate price comparison advertising (that is, advertising
where the original price is real) but declared price comparison
advertising harmful to the public if based on fictitious or in-
flated prices:
4 No. 24-2188
While price comparisons accurately reflecting
market values in the trade area provide con-
sumers with useful information in making
value comparisons and market buying deci-
sions, price comparisons based on arbitrary or
inflated prices or values can only serve to de-
ceive or mislead. Further abuse occurs when
sellers fail to disclose material information es-
sential to consumer understanding of the com-
parisons made. The use of arbitrary or inflated
price comparisons in violation of this rule as an
inducement to the sale of consumer property or
services is injurious to both the consuming pub-
lic and competitors, and is an unfair trade prac-
tice and unfair method of competition under
s. 100.20, Stats.
Wis. Admin. Code, Department of Agriculture, Trade and
Consumer Protection § 124.01. As relevant here, § 124 permits
price comparison advertising only if the claimed regular price
is either: (a) “a price at which such property or services were
actually sold by the seller in the last 90 days immediately pre-
ceding the date [of the advertisement]” or (b) “a price at
which such property or services were actually sold by the
seller … and the advertisement discloses with the price com-
parison the date, time or seasonal period when such sales
were made.”
A consumer aggrieved by a violation of § 124 can bring a
claim under § 100.20 of the WUTPA, which provides double
damages, costs, and attorneys’ fees to “[a]ny person suffering
pecuniary loss because of” a violation of Wisconsin’s con-
sumer protection regulations. Wis. Stat. Ann. § 100.20(5); see
No. 24-2188 5
also Wis. Admin Code § 124 editor’s note (“A person who suf-
fers a monetary loss because of a violation of this chapter may
sue the violator directly under s. 100.20(5), Stats.”).
B
Cortez alleges that, while browsing the Kohl’s website in
May 2023, she bought a portable speaker, among other items.
The speaker was advertised as on sale for $99.99, $30 off its
regular price of $129.99. But Kohl’s had never sold that
speaker for its regular price before Cortez bought it. And dur-
ing the three months after her purchase, Kohl’s had offered
the sale price nearly 75% of the time. So, although Cortez
thought she was paying $99.99 for a speaker regularly priced
at $129.99, in reality she was paying $99.99 for a speaker that
Kohl’s regularly sold only at $99.99. Cortez alleges that the
advertisements for the speaker violated § 124 because Kohl’s
did not sell it for the regular price in the 90 days immediately
preceding her purchase. Cortez maintains that she would not
have bought the speaker had she known it was not actually
worth the $129.99 regular price.
Cortez sued Kohl’s under the WUTPA on grounds that
Kohl’s price comparison advertising practices violated § 124.
Cortez brought her suit on behalf of a proposed class of all
persons in the United States who “purchased from the Kohl’s
website … one or more items advertised with a ‘sale,’ ‘clear-
ance,’ or percentage off price compared to a higher ‘Original’
or ‘Regular’ price.” Because Cortez asserted only state law
claims and the parties lacked complete diversity, Cortez in-
voked CAFA as a basis for original subject matter jurisdiction.
Under CAFA, district courts have jurisdiction over state law
class actions if, among other requirements, the amount-in-
6 No. 24-2188
controversy for the entire class exceeds $5 million. 28 U.S.C.
§ 1332(d)(2).
After Cortez filed suit and the parties briefed a motion to
dismiss for failure to state a claim, the district court sua sponte
raised doubts about its CAFA jurisdiction. The district court
questioned whether Cortez could plausibly allege that the
amount-in-controversy exceeded $5 million. At the court’s di-
rection, Cortez supplemented her complaint with expanded
jurisdictional allegations.
The district court dismissed the complaint under Federal
Rule of Civil Procedure 12(b)(1) for lack of subject matter ju-
risdiction. The court held that to establish pecuniary loss un-
der § 100.20 of the WUTPA, Cortez needed to plead that the
product she received was worth less than what she paid or
that she otherwise did not receive the benefit of her bargain.
Because Cortez did not allege either, the court determined it
was legally impossible for Cortez to meet the amount-in-con-
troversy requirement. Cortez appeals.
II
Our review of the district court’s dismissal of Cortez’s
complaint under Rule 12(b)(1) is de novo. Choice v. Kohn Law
Firm, S.C., 77 F.4th 636, 638 (7th Cir. 2023). We must accept all
of Cortez’s well-pleaded allegations as true and draw all rea-
sonable inferences in her favor. Id.
Under CAFA, subject matter jurisdiction exists if (among
other requirements) the aggregate amount-in-controversy is
more than $5 million, excluding interest and costs. 28 U.S.C.
§ 1332(d); Spivey v. Vertrue, Inc., 528 F.3d 982, 986 (7th Cir.
2008). And when a plaintiff seeks damages that a statute does
not permit, it’s legally certain that the amount-in-controversy
No. 24-2188 7
cannot be met, which means dismissal for lack of subject mat-
ter jurisdiction is appropriate. See Carroll v. Stryker Corp., 658
F.3d 675, 681 (7th Cir. 2011); Sykes v. Cook Inc., 72 F.4th 195,
207 & 215–16 (7th Cir. 2023).
To decide if CAFA’s amount-in-controversy requirement
is met and we have jurisdiction, the dispositive question is
whether Cortez’s price comparison allegations, taken as true
and construed in her favor, allege a pecuniary loss under the
WUTPA. Because the WUTPA is a Wisconsin state statute,
Wisconsin law governs our inquiry, and we must “use our
own best judgment to estimate how the Wisconsin Supreme
Court would rule” on the issue at hand. Cannon v. Armstrong
Containers Inc., 92 F.4th 688, 706 (7th Cir. 2024) (citation mod-
ified). That’s easier said than done, because no court has dis-
cussed pecuniary loss in the context of an alleged violation of
§ 124 or false price comparison advertising, and there’s a split
in the persuasive authority.
Start with the Wisconsin Supreme Court’s recent decision
in Koble Invs. v. Marquardt, 35 N.W.3d 488 (Wis. 2026), where
the court found that a plaintiff had not proved any pecuniary
loss. In that case, a landlord and tenant entered a lease that
allegedly violated a Wisconsin statute and regulation. Id. at
498. Those laws said that any lease that allowed a landlord to
terminate the tenancy for a crime in relation to the rental
property must include an exception for domestic abuse. Id.
The lease didn’t include the exception, and the tenant sought
to recover the rent she paid during her occupancy as a pecu-
niary loss under § 100.20(5). Id. at 499. The Wisconsin Su-
preme Court rejected that claim for per se damages:
Logically, Marquardt could not reasonably ar-
gue the omission of the domestic abuse
8 No. 24-2188
protections notice from the lease caused her to
make rent payments. Marquardt enjoyed the
benefit of the bargain she struck with Koble: She
paid rent to Koble in exchange for Koble giving
her exclusive occupancy of the premises. Nei-
ther [Marquardt’s attorney] nor the court of ap-
peals explained how Marquardt suffered any
loss from paying rent in exchange for a place to
live.
Id. There are two ways to understand the Wisconsin Supreme
Court’s reasoning. One might understand the court as analyz-
ing two separate routes to showing a pecuniary loss—Mar-
quardt could have shown a loss (1) if she was wrongfully in-
duced to pay money or (2) if she did not receive the benefit of
her bargain. Alternatively, though, the court may have meant
that to show pecuniary loss a plaintiff must prove both (1) that
her loss was caused by the violation and (2) that a pecuniary
loss exists in the first place, by showing that she did not re-
ceive the benefit of her bargain. Note too that the Koble court
said nothing about how a pecuniary loss should be calculated,
if one were to be found.
Cortez effectively embraces the first interpretation we out-
line above—that a plaintiff isn’t required to claim that she did
not receive the benefit of her bargain to allege a pecuniary loss
and can instead suffer a loss in the form of a purchase price
for a product she was wrongfully induced to buy. There’s au-
thority—in the form of three Wisconsin appellate decisions—
in support of that position. See Benkoski v. Flood, 626 N.W.2d
851, 859–61 (Wis. Ct. App. 2001); Kaskin v. John Lynch Chevro-
let-Pontiac Sales, Inc., 767 N.W.2d 394, 397–403 (Wis. Ct. App.
2009); Pliss v. Peppertree Resort Villas, Inc., 663 N.W.2d 851,
No. 24-2188 9
858–59 (Wis. Ct. App. 2003); see also Coatney v. Ancestry.com
DNA, LLC, 93 F.4th 1014, 1020 (7th Cir. 2024) (“[W]e give great
weight to the holdings of the state’s intermediate appellate
courts.”) (citation modified). While none of these appellate
decisions involved § 124 or false price comparison advertis-
ing, they show that in at least some circumstances, when
money is wrongfully paid, a pecuniary loss exists in the form
of the purchase price, sometimes subject to an offset for the
fair market value the plaintiff received.
For instance, in Benkoski, the plaintiff sued a mobile home
park owner under § 100.20 for refusing to approve the plain-
tiff’s sale of a mobile home in violation of Wisconsin regula-
tions. 626 N.W.2d at 854. Upon finding that the owner vio-
lated the regulations, the trial court awarded the plaintiff
twice the purchase price of the mobile home pursuant to
§ 100.20’s damages multiplier before subtracting the fair mar-
ket value of the mobile home. Id. at 854, 859. On appeal, the
owner argued that “the trial court should have subtracted the
fair market value of the mobile home … prior to applying the
damage multiplier,” a “benefit of the bargain approach.” Id.
at 859 (citation modified). The appeals court disagreed. It held
that a benefit of the bargain approach would render the plain-
tiff “remediless because he or she would still have his or her
property—thus zeroing out the amount of pecuniary loss
prior to applying the damage multiplier.” Id. at 860. This re-
sult “[would] not promote the purposes and objectives that lie
behind the legislature’s creation of the damage multiplier
provision.” Id. The appeals court affirmed the trial court’s
award of double the mobile home’s purchase price minus the
mobile home’s fair market value. Id. at 860–61.
10 No. 24-2188
The Wisconsin Court of Appeals reached similar conclu-
sions in two other decisions. See Pliss, 663 N.W.2d at 858–59
(rejecting a benefit of the bargain measure for damages under
§ 100.20 and concluding that the proper measure of damages
for a plaintiff wrongfully lured into purchasing a timeshare
was “the money paid for the product that the consumer was
improperly induced into buying”); Kaskin, 767 N.W.2d at 397–
400 (holding that a plaintiff who sued a repair shop for per-
forming unauthorized repairs was entitled to “the entire
amount of the unauthorized charges that the customer paid
to the motor vehicle repair shop”). While the plaintiffs in Ben-
koski, Pliss, and Kaskin arguably did not receive the benefit of
their bargains, in each case the court held that damages were
not limited to a benefit of the bargain measure, and that a
plaintiff wrongfully induced to pay money suffers a pecuni-
ary loss in the form of the purchase price, perhaps subject to
an offset for the value received.
On the other side of the argument, there’s authority in
support of a benefit of the bargain requirement. In interpret-
ing a similar statute (Wis. Stat. Ann. § 100.18, which also au-
thorizes recovery for “pecuniary loss”), the Wisconsin Court
of Appeals held that pecuniary loss could be either the pur-
chase price of a product or benefit of the bargain damages,
depending on the proof. Mueller v. Harry Kauffmann Motorcars,
Inc., 859 N.W.2d 451, 459 (Wis. Ct. App. 2014). And a federal
district court concluded (in a case involving a sale to a con-
sumer) that a plaintiff does not suffer a pecuniary loss if she
receives the benefit of her bargain. See Salve Regina Coll. v.
Russell, 499 U.S. 225, 231–33 (1991) (federal district court deci-
sions about the meaning of state law are persuasive author-
ity); In re Zimmer, NexGen Knee Implant Prods. Liab. Litig., 884
F.3d 746, 751 (7th Cir. 2018) (same). In Zapadinsky v. Blue
No. 24-2188 11
Diamond Growers, No. 23-CV-231-JPS-JPS, 2023 WL 5116507
(E.D. Wis. Aug. 7, 2023), the plaintiff, like Cortez, asserted that
he would not have bought a product absent an alleged mis-
representation by the seller. Id. at *5–6. The district court ob-
served that not every violation of § 100.20 constitutes pecuni-
ary loss and held that no such loss occurs when the plaintiff
“has not alleged any detriment or loss of value beyond the
bare allegation that he would not have purchased” a product.
Id. at *8.
Our interpretation of an Illinois statute nearly identical to
§ 100.20 also supports a benefit of the bargain requirement.
See 815 Ill. Comp. Stat. 505/10a; Kim v. Carter’s Inc., 598 F.3d
362, 365–67 (7th Cir. 2010) (concluding that a plaintiff had not
alleged actual damages under Illinois’s Consumer Fraud Act
when the product purchased wasn’t worth less than she
paid); Camasta v. Jos. A. Bank Clothiers, Inc., 761 F.3d 732, 739–
40 (7th Cir. 2014) (same). In Kim, we considered alleged losses
extending from comparative price deception. 598 F.3d at 365.
We concluded—based on guidance from the Illinois state
courts—that because the plaintiffs got the benefit of their bar-
gain, they suffered “no actual pecuniary harm,” and so could
not establish statutory damages under Illinois law. Id. at 365–
66.
Considering the available persuasive authority, we’re left
with a close call on an important question of Wisconsin law.
The Wisconsin Supreme Court’s ruling in Koble is ambigu-
ous—it can be read to support either party’s interpretation.
And because Pliss, Kaskin, and Benkoski did not involve § 124
or price comparison advertising, those Wisconsin appellate
decisions aren’t decisive, either. Two federal district courts
(Zapadinsky and the court below in this case) have reached
12 No. 24-2188
decisions favoring Kohl’s position, which is also in line with
our rulings about an analogous Illinois statute. Yet that au-
thority doesn’t end our inquiry, because when predicting
“how the highest state court would decide a case … conserv-
atism is in order in relying on the practice of other jurisdic-
tions, even in analogous cases.” Lexington Ins. Co. v. Rugg &
Knopp, Inc., 165 F.3d 1087, 1093 (7th Cir. 1999). We are left with
a split of authority as to whether a benefit of the bargain re-
quirement exists for a claim like Cortez’s, and with even less
guidance as to how to calculate her loss if one exists. Is Cortez
entitled to keep the speaker and receive a full refund? Or has
she alleged a pecuniary loss of something less—perhaps just
the refund, or the difference between the advertised regular
price and the price Cortez paid? There is little authority on
this point.
We may decide the content of state substantive law when
sitting in diversity, but sometimes we certify a question to a
state’s highest court based on several factors. See Johnson v.
Amazon.com Servs. LLC, 142 F.4th 932, 943 (7th Cir. 2025); Vil-
lage of Bedford Park v. Expedia, Inc., 876 F.3d 296, 302 (7th Cir.
2017). This is true even (as here) if the parties do not seek cer-
tification. See State Farm Mut. Auto. Ins. Co. v. Pate, 275 F.3d
666, 672 & n.5 (7th Cir. 2001) (applying Circuit Rule 52). While
certification is “a useful tool of cooperative federalism,” it is
also “costly and burdensome,” and so we approach certifica-
tion cautiously, and do not punt issues to a state supreme
court when all that is required is “the exercise of a court’s
judgment.” Bedford Park, 876 F.3d at 302 (citation modified).
Given the split of authority discussed above, we are genu-
inely uncertain as to whether Cortez (and the class she wants
to represent) has alleged a pecuniary loss in this case, and if
No. 24-2188 13
so, how the court should calculate that loss. This uncertainty
is the most important factor in deciding whether we should
certify a question, rather than decide it. See Johnson, 142 F.4th
at 943. The other factors favoring certification are also met. See
Bedford Park, 876 F.3d at 302 (quotation omitted); Finite Re-
sources, Ltd v. DTE Methane Res., LLC, 44 F.4th 680, 685 (7th
Cir. 2022). The Wisconsin Supreme Court hasn’t given a clear
direction, and the case concerns a matter of vital public con-
cern, because every Wisconsin retailer who uses price com-
parison advertising and every consumer who purchases the
advertised products has a potential stake. Similarly, retail
sales are common, and so the issue is likely to recur. And be-
cause the legal certainty doctrine controls this exercise of sub-
ject matter jurisdiction (if Cortez hasn’t alleged a pecuniary
loss, her suit cannot meet CAFA’s amount-in-controversy re-
quirement), the question presented is outcome determinative.
We respectfully request that the Wisconsin Supreme Court
answer the following certified question:
Under § 100.20(5) of the Wisconsin Unfair Trade
Practices Act, what pecuniary loss, if any, does
a plaintiff suffer when she purchases a product
falsely advertised as on sale in violation of § 124
of the Wisconsin Department of Agriculture,
Trade and Consumer Protection regulations?
The Wisconsin Supreme Court’s inquiry should not be limited
by our opinion, and we welcome the court’s reframing this
question to suit its review. The question is CERTIFIED, and all
further proceedings are STAYED while the Wisconsin Supreme
Court considers this matter.