Rubinas v. Maduros

UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION ) ISABEL RUBINAS and ) IJR CORP., ) ) Plaintiffs, ) No. 1:21-CV-00096 ) v. ) ) Judge Edmond E. Chang NICOLAS MADUROS, DIRECTOR OF THE ) CALIFORNIA DEPARTMENT OF ) TAX & FEE ADMINISTRATION, ) ) Defendant. ) MEMORANDUM OPINION AND ORDER Isabel Rubinas owns and operates a children’s clothing business from her kitchen table in suburban Illinois. R. 1, Compl. ¶ 5.1 Most of her sales are made online through Amazon.com. Id. She now faces a California tax bill for the sales she made in years past to California…