SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF KINGS ---------------------------------------------------------------X RICHARD C. LITMAN,
Plaintiff,
-against- Index No. 524343/2025
JOSHUA B. GOLDBERG; NATH, GOLDBERG & MEYER; and NATH & ASSOCIATES PLLC,
Defendants.
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PLAINTIFF'S SUPPLEMENTAL DEMAND FOR DOCUMENTS AND INTERROGATORIES DIRECTED TO PAYMENT, WIRE TRANSFER, AND BANK RECORDS FOR THE JULY 1, 2025 THROUGH DECEMBER 31, 2025 PERIOD
PLEASE TAKE NOTICE that, pursuant to CPLR Article 31 (§§ 3120 and 3130 et seq.), Plaintiff Richard C. Litman, by and through counsel, hereby demands that Defendants Joshua B. Goldberg, Nath, Goldberg & Meyer, and Nath & Associates PLLC (collectively, "NGM") produce the documents and answer the interrogatories set forth below within thirty (30) days of service.
"NGM" means Nath, Goldberg & Meyer; Nath & Associates PLLC; their predecessors, successors, partners, members, employees, agents, accountants, bookkeepers, and any entity through which the firm's professional fees have been received or disbursed during the relevant period.
"Litman" means Plaintiff Richard C. Litman, including any account, entity, or designee identified by him as a payee.
"Relevant Period" means July 1, 2025 through December 31, 2025, inclusive.
"Wire Transfer Record" means any document, electronic record, or data evidencing the initiation, authorization, confirmation, rejection, cancellation, return, recall, hold, or completion of a domestic or international wire transfer, including but not limited to Fedwire confirmations, SWIFT messages (MT103, MT202, MT199), wire initiation forms, callback verification logs, beneficiary instructions, originating bank advices, IMAD/OMAD numbers, and bank-issued wire receipts.
"ACH Record" means any document or electronic record evidencing the initiation, authorization, return, or settlement of an Automated Clearing House transaction, including NACHA files, ACH advices, debit/credit notifications, and return codes.
"Operating Account" means any demand-deposit, checking, money-market, or sweep account in the name of NGM (or any d/b/a thereof) at Eagle Bank or any other financial institution from which firm operating expenses, partner draws, salaries, or fee disbursements have been paid during the Relevant Period.
"Trust Account" means any IOLA, IOLTA, escrow, client-funds, or attorney-trust account in the name of NGM at Bank of America, N.A. or any other financial institution holding client funds during the Relevant Period.
"Payment Confirmation" means any document or electronic record evidencing that a payment to Litman was actually transmitted, received, cleared, returned, or rejected, including but not limited to bank confirmations, cleared check images (front and back), Fedwire output messages, payee acknowledgments, and email or SMS receipts from any payment platform.
"Soluno" means the Soluno legal practice management and accounting software used by NGM, including any successor or replacement system.
"Document" has the broadest meaning permitted under CPLR 3120 and includes electronically stored information ("ESI") in native format with metadata intact.
Instructions. Documents shall be produced as they are kept in the ordinary course of business or organized and labeled to correspond to the categories below. ESI shall be produced in native format with metadata. If any document is withheld on a claim of privilege, a privilege log conforming to CPLR 3122(b) shall be produced concurrently.
This supplemental demand is directed at a discrete and time-sensitive evidentiary question: whether Defendants actually paid Plaintiff the fee-credit allocation that NGM's own internal accounting system attributed to him for July 2025 — and what happened to Litman's compensation during the five months that followed.
A Payment Allocation Report generated by NGM on August 11, 2025 (recovered April 7, 2026) shows a Litman fee-credit allocation of $40,768.39 for July 2025 — the largest single-month allocation to any fee earner reflected in the document. Plaintiff has no record of receiving any such payment. The July 2025 collections also reflect a 69% decline from June 2025, and the period at issue begins immediately after Defendants eliminated Plaintiff's litman@4patent.com email account on July 18, 2025 — one day after Plaintiff issued a litigation threat.
The question of whether the $40,768.39 (and any further sums for August through December 2025) was actually transmitted to Plaintiff is dispositive of multiple issues in this action, including damages, the credibility of Defendants' "purely as a courtesy" defense, and Defendants' state of mind during the immediate pre-litigation period. Bank records, wire confirmations, and ACH advices are objective, third-party-verifiable documents that cannot be altered or destroyed without the knowledge of the originating financial institution. Plaintiff therefore demands that Defendants produce these records, and reserves the right to subpoena the originating institutions directly.
Demand No. 1. All Wire Transfer Records, ACH Records, cancelled check copies (front and back), cashier's check records, money order records, and any other payment instruments evidencing any payment, attempted payment, returned payment, or recalled payment to Richard C. Litman, to any account in his name, or to any designee identified by him as a payee, during the Relevant Period.
Demand No. 2. Complete monthly account statements for every Operating Account maintained by NGM at Eagle Bank (and any other financial institution at which NGM held an operating account) for July, August, September, October, November, and December 2025, including all deposit advices, debit memos, wire activity reports, and check images associated with each statement.
Demand No. 3. Complete monthly account statements for every Trust Account maintained by NGM at Bank of America, N.A. (and any other financial institution at which NGM held an attorney-trust or IOLA account) for July, August, September, October, November, and December 2025, including all deposit advices, debit memos, wire activity reports, ledger reconciliations, and three-way reconciliations required under 22 NYCRR § 1200.0 Rule 1.15.
Demand No. 4. All Soluno wire instructions, payment requisitions, vendor payment forms, payee setup records, and disbursement worksheets generated for, referencing, or naming Richard C. Litman during the Relevant Period, including all draft, approved, rejected, voided, and superseded versions, with full metadata and audit trail.
Demand No. 5. All correspondence (including emails, letters, text messages, instant messages, Slack/Teams messages, and voicemails) between any NGM partner, employee, agent, bookkeeper, accountant, or counsel, on the one hand, and Richard C. Litman or any representative of Plaintiff, on the other hand, regarding payment, non-payment, allocation, withholding, or timing of any sums owed to Litman during the Relevant Period.
Demand No. 6. The complete payment journal, payee ledger, and disbursement register from Soluno (and any other accounting system used by NGM) showing every payment made, attempted, scheduled, voided, returned, or cancelled to Richard C. Litman during the Relevant Period, with full audit-trail metadata showing the user, timestamp, and nature of every entry and modification.
Demand No. 7. All documents evidencing any "stop payment," "hold," "do not pay," "pending review," "freeze," "suspend," or similar instruction or designation applied to any payment, wire, ACH, or check intended for or referencing Richard C. Litman during the Relevant Period, regardless of the originator of the instruction.
Demand No. 8. All authorization records, signature-card records, wire-authorization matrices, dual-control logs, and approval workflows showing (a) which NGM personnel held wire-transfer authority over the Operating Account and Trust Account during the Relevant Period; (b) every Litman-related wire or payment that was approved, declined, deferred, or escalated; and (c) the identity of the individual(s) who approved or declined each such transaction.
Demand No. 9. All internal communications among NGM partners, employees, agents, accountants, bookkeepers, and counsel concerning whether, when, how much, or in what manner to pay (or not pay) Richard C. Litman during the Relevant Period, including any communications referencing the Payment Allocation Report dated on or about August 11, 2025; the $40,768.39 July 2025 Litman fee-credit allocation; or any subsequent month's Litman fee-credit allocation.
Demand No. 10. All documents reflecting communications with Eagle Bank, Bank of America, N.A., or any other financial institution concerning any payment, wire, ACH, or check involving Richard C. Litman during the Relevant Period, including callback verifications, fraud-review inquiries, recall requests, beneficiary disputes, and bank confirmations.
Interrogatory No. 1. Identify by name, title, and dates of authority every person who held wire-transfer authorization or signing authority over any NGM Operating Account or Trust Account at any time during the Relevant Period.
Interrogatory No. 2. State whether NGM transmitted, attempted to transmit, or scheduled any payment of any kind to Richard C. Litman (or any account or designee in his name) during the Relevant Period. For each such payment or attempted payment, state the date, amount, originating account, beneficiary account, payment method, and current status (completed, returned, recalled, voided, cancelled, or pending).
Interrogatory No. 3. State whether the $40,768.39 fee-credit allocation reflected in the Payment Allocation Report dated on or about August 11, 2025 for July 2025 was paid, in whole or in part, to Richard C. Litman. If yes, state the date, amount, method, and identify the Wire Transfer Record or Payment Confirmation evidencing the transmission. If no, state the reason it was not paid and identify every person who participated in the decision not to pay it.
Interrogatory No. 4. Identify every Litman-related payment that was initiated and subsequently stopped, held, voided, recalled, returned, cancelled, or rejected during the Relevant Period, and for each, identify the person who initiated the stop, hold, void, recall, cancellation, or rejection and the reason given.
Interrogatory No. 5. State the total fee-credit allocation attributed to Richard C. Litman in NGM's accounting system for each of the months of August, September, October, November, and December 2025, and for each month state how much (if any) was actually disbursed to him and the date and method of disbursement.
Interrogatory No. 6. Identify every person at NGM who received, reviewed, edited, distributed, or commented upon the Payment Allocation Report dated on or about August 11, 2025, and state the substance of any comment or instruction made in response to the Litman line item.
Interrogatory No. 7. Identify every Soluno user account that accessed, modified, voided, or reversed any Litman payment record during the Relevant Period, and provide the full audit-trail entries for each such access or modification.
Interrogatory No. 8. State whether any NGM partner, employee, or agent communicated with Eagle Bank, Bank of America, N.A., or any other financial institution about any payment to Litman during the Relevant Period, and if so, identify the communicants, dates, and substance of each communication.
Defendants are reminded of, and shall comply with, their continuing obligation to preserve all documents, ESI, audit trails, metadata, backup tapes, and accounting-system records concerning the matters described above. This includes — without limitation — all Soluno audit trails (including soft-deleted, voided, and historical entries), all Microsoft 365 mailboxes (including the nathlaw.onmicrosoft.com tenant), all Eagle Bank and Bank of America online-banking activity logs, all wire-initiation system logs, and all bookkeeper, accountant, and counsel files relating to Litman compensation. Any spoliation of these records will be the subject of a motion for sanctions, including adverse-inference instructions under Pegasus Aviation I, Inc. v. Varig Logistica S.A., 26 N.Y.3d 543 (2015), and VOOM HD Holdings LLC v. EchoStar Satellite L.L.C., 93 A.D.3d 33 (1st Dep't 2012).
Plaintiff further notes that the records demanded in Demands Nos. 1, 2, 3, and 10 are independently maintained by Eagle Bank, Bank of America, N.A., and the Federal Reserve wire system. These records cannot be altered or destroyed by Defendants without the knowledge of the originating financial institution, and Plaintiff expressly reserves the right to subpoena Eagle Bank, Bank of America, N.A., and any other relevant financial institution directly under CPLR 3119 and 3120 should Defendants fail to produce, or produce incomplete responses to, the demands set forth herein.
Pursuant to CPLR 3120(2) and 3133(a), Defendants shall serve responses, responsive documents, and answers to the interrogatories set forth above within thirty (30) days of service of this demand.
Dated: _______, 2026 Brooklyn, New York
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Counsel for Plaintiff Richard C. Litman
TO: Counsel for Defendants (via NYSCEF and email)