Financial Evidence Analysis

CLIENT REVENUE ANALYSIS

Every dollar received from every client under Litman's name — KFU alone verified at $10.7M from trust ledger. 906-patent CN-37833 attorney-record backbone, one question: who profited?

LITMAN v. GOLDBERG • INDEX NO. 524343/2025 • NY SUP. CT., KINGS COUNTY

Total Collected Fees
$0
Post-SOL (1/1/2020 – 2/28/2025)
Patents Under Litman's Name
0
Issued after 6/15/2020
Outstanding Receivables
$0
Billed under Litman's name, unpaid
Goldberg's ROI
0x
Paid $214,532 for the practice
1

Client Revenue Treemap

Each rectangle is sized proportionally to collected fees. Hover for detail. KFU alone accounts for 67% of all revenue — verified at $10.7M from NGM trust ledger.

Patents
Collected Fees
Share of Total
Litman's 20%
2

Patent Distribution by Client

Revenue Distribution by Client

3

Revenue Timeline

Annual Collected Fees Under Litman's Name (2020 – 2025)

4

Client Detail Table

Revenue Attribution by Client — All Collected Fees Under Litman's Name

Client Patents % of Patents Patent Share Collected Fees % Revenue Outstanding AR Litman 20% "Entire Relationship" Implication
5

Top Client Deep Dives

6

The Bottom Line

Two Theories of Damages, One Devastating Conclusion

Per-Patent Theory

Damages require linking each of the 906 patents in the CN-37833 attorney-record backbone to specific revenue streams. Even under this more conservative approach, KFU's 467 patents alone yield $10.7M in verified trust account receipts — and every patent under Customer Number 37833 carried Plaintiff in the firm's docketed attorney record (12 utility + 1 design independently OCR+XML-verified to print Plaintiff on Field 74 of the issued face page).

$15,941,040

Minimum: linked collected fees (KFU verified from trust ledger)

Entire Relationship Theory

ALL revenue collected from these clients counts as damages — because every dollar was collected under Litman's name. KFU's $10.7M alone is verified from NGM's own trust ledger. This includes outstanding receivables ($3.18M) and the full $19.0M in funds received through the firm.

$18,995,027

Total funds received under Litman's name

The unavoidable truth: Goldberg paid $214,532 for Litman's practice in 2017. NGM's own trust ledger confirms $10.7 million from KFU alone — verified from 496 transactions across 46 sub-matter dockets. He signed 16 Powers of Attorney personally, causing Litman's name to appear on patent after patent. The firm managed 6,368 matters for 771 clients under Litman's name. When sued, he removed Litman's name from all new patents within a week (January 14–21, 2025) — proving he controlled it all along. Every client relationship, every dollar collected, traces back to the unauthorized use of Richard Litman's name and professional identity.