Exhibit Reference: EX-CT-001 (Concealment Timeline) Companion Exhibits: - EX-CT-002: July 2025 Payment Allocation Report (recovered 4/7/2026) - EX-CT-003: Email Elimination Texts (7/18/2025 – 7/21/2025) - EX-CT-004: MaryJane Harper Report-Generation Schedule (Oct 2023 – Jul 2025) - EX-CT-005: Aaron Gould (Connell Foley) Q4 2025 Counsel-Only Production (1/23/2026)
Prepared: April 7, 2026 Purpose: Establish active concealment (not spoliation) of monthly Payment Allocation by Client Reports for use at the Goldberg deposition and MSJ Point III (Damages).
For 21 consecutive months (October 2023 – June 2025), Joshua B. Goldberg's office produced a monthly Payment Allocation by Client Report for Richard C. Litman as originating attorney, generated on the same monthly cadence by MaryJane Harper from the PCLaw/Soluno billing system. These reports were Litman's sole window into the firm's financial treatment of his originated clients.
That cadence stopped not because the reports stopped being generated, but because Goldberg stopped delivering them. The recovered July 2025 report — generated 8/11/2025 but withheld from Litman until 4/7/2026 (an 8-month, 27-day delay) — proves the practice. The reports exist. The billing system functions. The reports are being concealed.
This exhibit charts each report's generation date vs. provision date to demonstrate a four-stage pattern:
Contemporaneous → Delays Begin → Outright Concealment → Counsel-Only Summaries
The legal theory is active concealment, not spoliation. Concealment requires no inference: the documents exist, dated, in Goldberg's possession, and were withheld for litigation-strategic reasons after the email elimination of July 18, 2025.
| # | Month | Report Generated? | Generation Date | Provided to Litman? | Provision Date | Delay (days) | Status | Source |
|---|---|---|---|---|---|---|---|---|
| 1 | Jul 2023 | UNKNOWN (no standalone PDF) | — | NO | — | — | WITHHELD/NEVER GENERATED | Spreadsheet only ($87,193) |
| 2 | Aug 2023 | UNKNOWN (combined Aug–Sep15 line) | — | NO | — | — | WITHHELD/NEVER GENERATED | Spreadsheet only |
| 3 | Sep 2023 | UNKNOWN (split Sep16–30 line) | — | NO | — | — | WITHHELD/NEVER GENERATED | Spreadsheet only |
| 4 | Oct 2023 | YES | ~11/13/2023 | YES | ~11/13/2023 | ~13 | PROVIDED | 20231113_October Payment Allocation...pdf |
| 5 | Nov 2023 | YES | ~12/15/2023 | YES | ~12/15/2023 | ~15 | PROVIDED | 20231215_November...pdf |
| 6 | Dec 2023 | YES | 12/29/2023 (updated 1/10/2024) | YES | 12/29/2023 | ~29 | PROVIDED (revised) | 20231229_December...pdf |
| 7 | Jan 2024 | YES | 2/9/2024 | YES | 2/9/2024 | ~9 | PROVIDED | 20240209_January...pdf |
| 8 | Feb 2024 | YES | 3/12/2024 | YES | 3/12/2024 | ~12 | PROVIDED | 20240312_February...pdf |
| 9 | Mar 2024 | YES | 4/11/2024 | YES | 4/11/2024 | ~11 | PROVIDED | 20240411_March...pdf |
| 10 | Apr 2024 | YES | 5/9/2024 | YES | 5/9/2024 | ~9 | PROVIDED | 20240509_April...pdf |
| 11 | May 2024 | YES | 6/14/2024 | YES | 6/14/2024 | ~14 | PROVIDED | 20240614_May...pdf |
| 12 | Jun 2024 | YES | 7/12/2024 | YES | 7/12/2024 | ~12 | PROVIDED | 20240712_...June 2024.pdf |
| 13 | Jul 2024 | YES | 8/14/2024 | YES | 8/14/2024 | ~14 | PROVIDED | 20240814_...July 2024.pdf |
| 14 | Aug 2024 | YES | 9/13/2024 | YES | 9/13/2024 | ~13 | PROVIDED | 20240913_...August 2024.pdf |
| 15 | Sep 2024 | YES | 10/11/2024 | YES | 10/11/2024 | ~11 | PROVIDED | 20241011_...September 2024.pdf |
| 16 | Oct 2024 | YES | 11/8/2024 | YES | 11/8/2024 | ~8 | PROVIDED | 20241108_...October 2024.pdf |
| 17 | Nov 2024 | YES | 12/13/2024 | YES | 12/13/2024 | ~13 | PROVIDED | 20241213_...November 2024.pdf |
| 18 | Dec 2024 | YES | 1/9/2025 | YES | 1/9/2025 | ~9 | PROVIDED | 20250109_...Dec 2024.pdf |
| 19 | Jan 2025 | YES | 3/7/2025 | YES | 3/7/2025 | ~35 | PROVIDED (delay begins) | 20250307_...Jan 2025.pdf |
| 20 | Feb 2025 | YES | 3/13/2025 | YES | 3/13/2025 | ~13 | PROVIDED | 20250313_...Feb 2025.pdf |
| 21 | Mar 2025 | YES | 4/11/2025 | YES | 4/11/2025 | ~11 | PROVIDED | 20250411_...March 2025.pdf |
| 22 | Apr 2025 | YES | 5/17/2025 | YES | 5/17/2025 | ~17 | PROVIDED | 20250517_...April 2025.pdf |
| 23 | May 2025 | YES | 6/13/2025 (updated 6/17/2025) | YES | 6/13/2025 | ~13 | PROVIDED — $0 paid begins | 20250613_...May 2025.pdf |
| 24 | Jun 2025 | YES | 7/2/2025 | YES | 7/2/2025 | ~2 | PROVIDED — LAST CONTEMPORANEOUS | Payment Allocation...June 2025.pdf |
| 25 | Jul 2025 | YES | 8/11/2025 | YES | 4/7/2026 | 240 (≈ 8 mo) | CONCEALED — RECOVERED | EX-CT-002 |
| 26 | Aug 2025 | PRESUMED YES (~9/11/2025) | ~9/11/2025 | NO | — | 209+ (ongoing) | WITHHELD | Counsel summary only |
| 27 | Sep 2025 | PRESUMED YES (~10/11/2025) | ~10/11/2025 | NO | — | 179+ (ongoing) | WITHHELD | Counsel summary only |
| 28 | Oct 2025 | PRESUMED YES (~11/11/2025) | ~11/11/2025 | NO | — | 148+ (ongoing) | WITHHELD | Q4 counsel summary (EX-CT-005) |
| 29 | Nov 2025 | PRESUMED YES (~12/11/2025) | ~12/11/2025 | NO | — | 118+ (ongoing) | WITHHELD | Q4 counsel summary |
| 30 | Dec 2025 | PRESUMED YES (~1/11/2026) | ~1/11/2026 | NO | — | 87+ (ongoing) | WITHHELD | Q4 counsel summary |
| 31 | Jan 2026 | PRESUMED YES (~2/11/2026) | ~2/11/2026 | NO | — | 56+ (ongoing) | WITHHELD | None |
| 32 | Feb 2026 | PRESUMED YES (~3/11/2026) | ~3/11/2026 | NO | — | 27+ (ongoing) | WITHHELD | None |
| 33 | Mar 2026 | PRESUMED YES (~4/11/2026) | ~4/11/2026 | NO | — | pending | WITHHELD | None |
Legend: - PROVIDED — Report delivered to Litman in the ordinary course on the established monthly schedule. - DELAYED — Report delivered, but materially later than the established cadence. - WITHHELD — Report exists or presumptively exists in Goldberg's possession; never delivered to Litman. - CONCEALED — RECOVERED — Confirmed generated and confirmed withheld; later produced after extended delay. - WITHHELD/NEVER GENERATED — No standalone PDF in Litman's possession; existence in Goldberg's records uncertain.
Stage 1 — Contemporaneous (Oct 2023 – Dec 2024). 15 consecutive monthly reports delivered an average of ~12.5 days after month-end. Cadence is unbroken. The system works exactly as the arbitration award required.
Stage 2 — Delays Begin (Jan 2025 – Jun 2025). 6 reports delivered, but with the first material slip (January 2025 report delayed ~35 days, more than 2.5x the prior average), and the first non-payment of an undisputed amount ($28,440 in May 2025; $20,936 presumed unpaid in June 2025). The June 2025 report — generated 7/2/2025 — is the LAST report ever delivered in the ordinary course.
Stage 3 — Outright Concealment (Jul 2025 – Sep 2025). Litigation is threatened June 26, 2025. Litman's email accounts are eliminated July 18, 2025 — one day after the explicit litigation threat. The July 2025 report is generated August 11, 2025 (24 days after the email cut). It is not delivered. The August and September 2025 reports follow the same monthly cadence and are likewise withheld.
Stage 4 — Counsel-Only Summaries (Oct 2025 – present). On January 23, 2026, Goldberg's outside counsel (Aaron Gould, Connell Foley LLP) produces a Q4 2025 summary spreadsheet — but no underlying monthly Payment Allocation reports. Six months of missing client-by-client detail is "replaced" by aggregate totals from the same source documents that are still being concealed.
| Metric | Value |
|---|---|
| Reports delivered contemporaneously (Stages 1–2) | 21 |
| Average delay during contemporaneous period | ~12.5 days |
| Maximum delay during contemporaneous period (Jan 2025) | ~35 days |
| Reports confirmed concealed and later recovered | 1 (July 2025) |
| Recovered-report delay | ~240 days (8 months, 27 days) |
| Reports presumptively generated and currently withheld | 8 (Aug 2025 – Mar 2026) |
| Reports never generated as standalone PDFs | 3 (Jul–Sep 2023) |
| Total months with no standalone monthly PDF in Litman's hands | 11 of 33 (33%) |
Per Goldberg's own counsel-produced summary figures (POST_MARCH_2023_ACCOUNTING_GAP.md):
| Period | Collected Fees | 20% Owed to Litman |
|---|---|---|
| Jul 2025 (CONCEALED, recovered 4/7/2026) | $31,958.55 | $6,391.71 |
| Aug 2025 (WITHHELD) | $196,081.00 | $39,216.20 |
| Sep 2025 (WITHHELD) | $350,385.47 | $70,077.09 |
| Oct 2025 (WITHHELD) | $628,331.50 | $125,666.30 |
| Nov 2025 (WITHHELD) | $328,710.98 | $65,742.20 |
| Dec 2025 (WITHHELD) | $276,098.00 | $55,219.60 |
| Jan – Mar 2026 (WITHHELD, no figures produced) | UNKNOWN | UNKNOWN |
| Subtotal — Jul–Dec 2025 alone | $1,811,565.50 | $362,313.10 |
Plus the never-produced Jul–Sep 2023 standalone reports (spreadsheet-only): $1,726,719 in collected fees, $345,344 in 20% allocations.
Combined dollars sitting behind concealed or never-produced monthly reports: ≈ $3.54 million in collected fees, ≈ $707,657 in 20% owed to Litman — and that figure understates the true exposure because it excludes Jan–Mar 2026 (no figures produced at all) and treats Goldberg's self-reported numbers as accurate.
| Date | Event |
|---|---|
| 6/24/2025 | Litman: "no basis without my consent" to be listed on USPTO filings |
| 6/26/2025 | Litman: "That is the answer that gets you into litigation" |
| 6/26/2025 | Heba Carter (NGM in-house) sends formal notice of affiliation termination |
| 6/28/2025 | Litman reserves "all rights and remedies" |
| 6/30/2025 | Formal termination of Litman's affiliation |
| 7/2/2025 | Last contemporaneous Payment Allocation Report generated (June 2025) — LAST DELIVERY |
| ~7/17/2025 | Explicit litigation threat communicated |
| 7/18/2025 | Email accounts eliminated — one day after litigation threat |
| 7/21/2025 | Litman: "Any update on email accounts?" — no response |
| 8/11/2025 | July 2025 Payment Allocation Report generated by NGM — NOT DELIVERED |
| 1/23/2026 | Aaron Gould (Connell Foley) produces Q4 2025 counsel summary |
| 4/7/2026 | July 2025 report finally produced — 240 days after generation |
The reporting blackout begins precisely at the litigation-threat / email-elimination inflection. This is not coincidence; it is a coordinated cutoff of every channel through which Litman could monitor commercial use of his name and the financial flows attached to it.
Spoliation requires inference. The court must infer that documents existed, that they were lost or destroyed, and that the destruction was in bad faith or grossly negligent. See Voom HD Holdings LLC v. EchoStar Satellite L.L.C., 93 A.D.3d 33 (1st Dep't 2012).
Active concealment requires no such inference. The recovered July 2025 Payment Allocation Report (EX-CT-002) proves four undisputed facts:
The same logic applies presumptively to the August 2025 through March 2026 reports. They sit on the same servers, generated by the same software, by the same staff, on the same monthly schedule. The only thing that changed was Goldberg's willingness to send them to Litman.
The recovered July 2025 report establishes a named, dated, document-specific instance of concealment — not a theory. Every subsequent withheld monthly report can now be argued by direct analogy: "On July 31, 2025, the next month's billing cycle closed; on August 11, 2025, MaryJane Harper ran the standard monthly Payment Allocation report; that report sat in Goldberg's possession for 240 days. The same is true of the report MaryJane Harper ran on September 11, 2025. And October 11, 2025. And every month thereafter."
The deposition examination of Goldberg can proceed from a known anchor — the recovered July 2025 PDF — rather than from a hypothetical missing document.
The concealment supports relief at three escalating levels:
1. Mandatory Adverse Inference (CPLR 3126; Voom). The jury must be instructed that the withheld monthly reports — had they been produced — would have shown: - Continued client-level commercial exploitation of Litman's name across the gap period; - Collected fees materially higher than the counsel-summary figures Goldberg has volunteered; - Fee-credit allocations to Litman substantially larger than the 20% number (the recovered July 2025 report shows a Litman fee-credit of $40,768.39 — more than 6x the 20% figure); - Non-payment of amounts owed.
2. Issue Preclusion / Striking of Defenses. Goldberg's affirmative defense that all sums owed have been paid (Tenth Defense and related) should be struck for failure to produce the very documents that would prove or disprove it. Goldberg cannot simultaneously withhold the Payment Allocation reports and assert payment compliance based on summary figures derived from those same reports.
3. Monetary Sanctions and Cost-Shifting. The cost of the independent forensic accounting demanded in POST_MARCH_2023_ACCOUNTING_GAP.md should be imposed on Goldberg under CPLR 3126(2) and the court's inherent authority. The need for the audit is a direct consequence of his concealment.
The email elimination and the reporting blackout are two halves of a single course of conduct. The texts exchanged on 7/18/2025 and 7/21/2025 (EX-CT-003) establish that Goldberg was on actual notice that Litman could no longer receive email at litman@4patent.com or rlitman@nathlaw.com. The August 11, 2025 generation of the July 2025 report — and Goldberg's failure to deliver it through any alternative channel (postal mail, hand delivery, secure file share, counsel-to-counsel) — demonstrates that the withholding was a deliberate downstream consequence of the email cut, not an accident.
The September 2, 2025 OpenGov registration as "Joshua Goldberg litman@4patent.com" further proves that the email infrastructure was operational; only Litman's access had been severed. The concealment therefore did not arise from any technical incapacity. It arose from an intentional decision to use the email cut as a one-way valve: Goldberg could continue to operate as Litman; Litman could no longer see what Goldberg was doing.
The Concealment Timeline supplies a tightly scripted line of questioning:
MSJ Point III quantifies damages in the $6.1M – $77.9M range. The Concealment Timeline directly supports the upper bound by establishing:
output/MONTHLY_ALLOCATION_REPORTS_AUDIT_JUL2023_JUN2025.md — full PDF inventory of the 21 contemporaneous reportsoutput/JUL_SEP_2025_PAYMENT_GAP_MEMO.md (with 4/7/2026 update) — recovery of the July 2025 report and reframing as concealmentoutput/POST_MARCH_2023_ACCOUNTING_GAP.md — full 33-month financial picture and red-flag inventoryoutput/goldberg_financial_attachments/ — 21 contemporaneous Payment Allocation PDFsPrepared April 7, 2026 for use in Litman v. Goldberg, Index No. 524343/2025 — Goldberg deposition preparation and MSJ Point III (Damages).