PER-PATENT DAMAGES ALLOCATION MODEL

Litman v. Goldberg, Index No. 524343/2025 Generated: 2026-04-02 18:05 Claim: NY Civil Rights Law SS 50-51 (Misappropriation of Name)

1. TOTAL ESTIMATED DAMAGES

Measure	Amount
Total patents	906
Patents with identified client	857 (94.6%)
Patents with unknown client	49
Total estimated revenue (allocated)	$13,400,770.10
Litman 20% share (allocated)	$2,680,153.13
Average revenue per patent (known clients)	$15,636.84
Average Litman share per patent (known clients)	$3,127.37

Damages Range

Scenario	Revenue Base	Litman 20%
Conservative (per-patent allocation model)	$13,400,770	$2,680,153
Operationally Applied (Master Summary collected fees)	$18,526,460	$3,705,292
Contract Language (trust receipts less NGM advances)	$29,380,403	$5,876,081
Litman Calculation (total trust - intermediaries)	$32,708,669	$6,541,734

NOTE: The per-patent allocation model is conservative because it only attributes revenue to patents, not to other billable work (office actions, responses, amendments, foreign filing, trademark work, etc.) that also generates revenue under Litman's name.

2. BREAKDOWN BY CLIENT

Client	Patents	Allocated Revenue	Litman 20%	Per Patent
King Faisal University	569	$9,893,374	$1,978,674	$17,387
King Saud University	125	$1,616,061	$323,212	$12,928
Kuwait University	14	$497,431	$99,486	$35,531
United Arab Emirates University	37	$422,874	$84,575	$11,429
King Fahd University	6	$120,000	$24,000	$20,000
Sabah Al-Ahmad Center	20	$110,573	$22,115	$5,529
Kuwait Institute for Scientific Research	12	$89,725	$17,945	$7,477
King Abdulaziz University	4	$80,000	$16,000	$20,000
Qatar Foundation	5	$60,000	$12,000	$12,000
Dasman Diabetes Institute	5	$51,216	$10,243	$10,243
Cui, Kan	3	$22,528	$4,506	$7,509
Whitman, Lucian D.	3	$22,528	$4,506	$7,509
Ali, Sadat M.	3	$22,528	$4,506	$7,509
Barylski, Gary S.	3	$22,528	$4,506	$7,509
Kuwait National Petroleum Company	1	$16,460	$3,292	$16,460
Miller, David D.	2	$15,019	$3,004	$7,509
Faisal Faraj Saleh Al Saeed & Mohammad F N N Ballam	2	$15,019	$3,004	$7,509
Dansby, Ronnie	1	$7,509	$1,502	$7,509
Al-Qanaei, Ahmad Abdallah Al-Jassem	1	$7,509	$1,502	$7,509
Brown, Betty J.	1	$7,509	$1,502	$7,509
Long, Jeffrey S.	1	$7,509	$1,502	$7,509
Davey (Valencia), Michelle	1	$7,509	$1,502	$7,509
Winslow, Jeffrey	1	$7,509	$1,502	$7,509
Flagler, Priscilla	1	$7,509	$1,502	$7,509
Pontell, David	1	$7,509	$1,502	$7,509
Galayda, Mikhail	1	$7,509	$1,502	$7,509
Shah, Syed M.	1	$7,509	$1,502	$7,509
Hamid, Omar	1	$7,509	$1,502	$7,509
Goldberg, Ryan D.	1	$7,509	$1,502	$7,509
Hamadeh, Sameer Ghazi	1	$7,509	$1,502	$7,509
Abu Dhabi Polytechnic	1	$7,509	$1,502	$7,509
Romo, Alfred	1	$7,509	$1,502	$7,509
Escalera, Inc.	1	$7,509	$1,502	$7,509
Hershberger, Nelson	1	$7,509	$1,502	$7,509
The Hymed Group Corporation	1	$7,509	$1,502	$7,509
Kuwait Oil Company (K.S.C.)	1	$7,509	$1,502	$7,509
Salvucci, Frank	1	$7,509	$1,502	$7,509
Herbert, Lisa	1	$7,509	$1,502	$7,509
Niehaus, Johnny H.	1	$7,509	$1,502	$7,509
Berger, Dean	1	$7,509	$1,502	$7,509
Mosby, Gordon	1	$7,509	$1,502	$7,509
Shehab Ahmed / Modus Oilfield International LLC	1	$7,509	$1,502	$7,509
Northman Ltd. LLC	1	$7,509	$1,502	$7,509
University of Sharjah	1	$7,509	$1,502	$7,509
Gaboriault, Cheryl	1	$7,509	$1,502	$7,509
Hassabou, Abdelhakim Mohamed Abdelghany	1	$7,509	$1,502	$7,509
O'Brien, Wayne P.	1	$7,509	$1,502	$7,509
Burks, Richard T.	1	$7,509	$1,502	$7,509
Volo, Giovanni D.	1	$7,509	$1,502	$7,509
Borntrager, Steven	1	$7,509	$1,502	$7,509
Chung, Felix	1	$7,509	$1,502	$7,509
Grimmett, Adam	1	$7,509	$1,502	$7,509
Hall, Robert	1	$7,509	$1,502	$7,509
Quinones, Victor Manuel	1	$7,509	$1,502	$7,509
Hidalgo, Bill P.	1	$7,509	$1,502	$7,509
Pigeonly Inc,	1	$7,509	$1,502	$7,509
Concord Supply, Inc.	1	$7,509	$1,502	$7,509
5-tris(4-chlorophenyl)-1H-imidazol-1-yl)benzoic acid as an antimicrobial compound	1	$7,509	$1,502	$7,509
Arumugam, Natarajan	1	$7,509	$1,502	$7,509
Diane/Cristina	1	$7,509	$1,502	$7,509
Unknown	49	$0	$0	$0
TOTAL	906	$13,400,770	$2,680,153	$15,637

3. BREAKDOWN BY SOL PERIOD

Period	Date Range	Patents	Revenue	Litman 20%
Post-SOL	6/15/2020 - 7/20/2024	893	$13,251,104	$2,650,220
Post-Safe-Date	7/21/2024 - 1/14/2025	13	$149,666	$29,933
Post-Switchover	After 1/14/2025	0	$0	$0
ALL POST-SOL	6/15/2020+	906	$13,400,770	$2,680,153

Post-Arbitration Detail

640 patents issued after arbitration (6/14/2023)
Allocated revenue: $10,546,800
Litman 20% share: $2,109,359
These patents are especially probative: Goldberg signed POAs and continued prosecution under Litman's name AFTER the arbitrator accepted Goldberg's position that the agreement terminated on 6/15/2020.

4. SOL-WINDOW PATENTS (16) — ACTUAL DOCUMENTED AMOUNTS

These 16 patents have specific invoicing data from docket records:

Patent	Client	Invoiced	Paid	Litman 20% (Invoiced)
12280479	Kuwait National Petroleum Company	$21,960	$18,960	$4,392
12194434	King Saud University	$19,830	$14,740	$3,966
12227748	King Saud University	$18,030	$14,000	$3,606
12157086	Kuwait National Petroleum Company	$16,460	$16,460	$3,292
12049459	King Faisal University	$15,560	$15,560	$3,112
12043608	King Faisal University	$15,280	$15,280	$3,056
12043609	King Faisal University	$15,280	$15,280	$3,056
12303254	King Saud University	$14,700	$500	$2,940
12114620	Kuwait Institute for Scientific Research	$13,830	$0	$2,766
12071437	King Faisal University	$13,400	$13,400	$2,680
12062780	King Faisal University	$13,160	$13,160	$2,632
D1046141	King Saud University	$7,466	$7,466	$1,493
12116333	King Faisal University	$7,440	$7,440	$1,488
12054460	King Faisal University	$5,000	$5,000	$1,000
12054464	King Faisal University	$3,480	$3,480	$696
12065424	King Faisal University	$3,480	$3,480	$696
TOTAL		$204,356	$164,206	$40,871

5. EXEMPLARY DAMAGES UNDER SS 51

NY Civil Rights Law SS 51 provides for:

Compensatory damages — the reasonable value of the use of plaintiff's name
Profits — defendant's profits attributable to the unauthorized use
Exemplary (punitive) damages — available where the violation is knowing and willful
Injunctive relief — restraining further unauthorized use
Attorneys' fees — recoverable under SS 51

Willfulness Factors Supporting Exemplary Damages

Goldberg personally signed 16 of 21 POAs using Litman's registration number
Continued name use after arbitration (6/14/2023) where Goldberg argued termination
January 2025 switchover proves ability to control name use (consciousness of wrongdoing)
Name removal from website only after demand (June 2025)
"Purely as a courtesy" characterization in BOP response
Nunc Pro Tunc Assignment contradicts consent defense

Damages Multiplier

Courts have awarded 2x-5x compensatory damages as exemplary damages under SS 51 where willfulness is established. Applied to this case:

Multiplier	Base (20% share)	Exemplary	Total
2x	$2,680,153	$2,680,153	$5,360,306
3x	$2,680,153	$5,360,306	$8,040,459
5x	$2,680,153	$10,720,613	$13,400,766

6. METHODOLOGY

Client Identification

Docket cross-reference — 849 of 906 patents in the CN-37833 attorney-record backbone matched to NGM docket numbers (93.7%), which map to specific clients through billing records
Assignee data — USPTO assignee field identifies the patent owner/client
SOL documented — 16 SOL-window patents have actual invoiced/paid amounts from docket records

Revenue Allocation

Per-patent revenue = Client's total documented collections / Number of that client's patents
This is conservative: each patent generates multiple billable events (filing, office actions, amendments, issue fees, maintenance) but this model allocates total revenue evenly
For 16 SOL-window patents, actual invoiced amounts are used instead of proportional allocation

Revenue Sources

KFU: $9,958,817 from trust account records (verified against Invoice Summary)
KSU: $1,614,599 from trust account records
Other clients: From TWENTY_PERCENT_FORMULA_ANALYSIS.md SS 5 (contractually-defined Litman Originated Clients totaling $12,857,519)
Total documented payments: $13,755,717

Key Assumptions

Revenue is allocated proportionally across all patents for each client
Unknown-client patents receive $0 allocation (conservative)
The 20% formula follows the Combination Agreement Section 7
All 905 patents are post-SOL (issued after 6/15/2020 by definition of the dataset)

Data file: output/PER_PATENT_DAMAGES.csv — full per-patent allocation detail

7. FEE BASELINE (ABSENT ACCOUNTING RECORDS)

Rule (per Richard Litman, 04/16/2026): Where NGM has failed to produce accounting records for a given matter — including suppressed Payment Allocation Reports (see Finding #50), the Trust Register concealment (Finding #99), the missing Aug/Sep 2025 reports (Gap #21), and any matter where NGM's production omits the billed amount — damages shall be calculated using the following baseline, in addition to (not in substitution for) the per-patent allocation model in §§ 1–4 above:

$15,000 – $20,000 per patent, covering patent search, application preparation, prosecution, and issuance.
Plus USPTO fees advanced on the matter (filing, search, examination, issue, publication, extension, and maintenance fees as applicable).
Plus any written fee schedule in evidence — including the flat-fee appendix to the KISR Service Agreement at Bates C2051472_ND0000271385, Martha Long's quoted pricing communications in the 276K email corpus, and any engagement-letter schedules produced in discovery.

Rationale: The plaintiff is not to be penalized for the defendants' service deficiencies or discovery suppression. All quoted pricing shall be treated as applicable to the matters on which it was offered.

Application to Damages Ranges

Scenario	Patent Count	Per-Patent Rate	Fee Baseline Total	Litman 20% Share
Low (905 post-SOL patents × $15K)	905	$15,000	$13,575,000	$2,715,000
High (905 post-SOL patents × $20K)	905	$20,000	$18,100,000	$3,620,000
Post-arbitration subset (640 patents × $15K)	640	$15,000	$9,600,000	$1,920,000
Post-arbitration subset (640 patents × $20K)	640	$20,000	$12,800,000	$2,560,000
13 post-SOL-safe patents × $15K	13	$15,000	$195,000	$39,000
13 post-SOL-safe patents × $20K	13	$20,000	$260,000	$52,000

The fee baseline is additive to — and independent of — the per-patent allocation model ($13.4M / $2.68M), the $424K–$928K defensible anchor, the $13.93M KFU Exhibit A reconstruction, and the $6.1M–$77.9M MSJ Point III published range. Each of these remains a separate damages theory supported by its own evidentiary record.

The $15K–$20K baseline is especially material for post-arbitration (6/14/2023) and post-SOL-safe (7/21/2024+) patents, which are the primary § 51 evidence and most susceptible to missing-record prejudice.

Damages Summary