Case: Litman v. Goldberg, Index No. 524343/2025 Date: March 22, 2026 Source: 2,426 financial attachments (618.9 MB) extracted from 548 Goldberg-to-Litman emails
Extraction and analysis of 2,426 financial documents from Goldberg's emails to Litman reveals that NGM collected approximately $18.4 million in fees under Litman's name from 2020-2025. Litman was entitled to 20% but was paid only $725,806 — a shortfall of approximately $2.95 million. The firm was 76-79% economically dependent on Litman-originated work, giving Goldberg massive financial incentive to keep using Litman's name and identity on USPTO filings.
| Year | Fees Collected | 20% Owed to Litman | Actually Paid | Shortfall |
|---|---|---|---|---|
| 2020 | $1,653,523 | $330,705 | $255,000 | $75,705 |
| 2021 | $1,821,985 | $364,397 | $120,000 | $244,397 |
| 2022 | $2,642,940 | $528,588 | $120,000 | $408,588 |
| 2023 | $6,361,898 | $1,272,380 | $230,806 | $1,041,574 |
| 2024 | $5,102,417 | $1,020,483 | $0 | $1,020,483 |
| 2025 (Jan-Apr) | $801,494 | $160,299 | $0 | $160,299 |
| TOTAL | $18,384,257 | $3,676,852 | $725,806 | $2,951,046 |
| Month | Total Collected (Litman-Originated) | Goldberg's Personal Cut |
|---|---|---|
| Oct 2023 | $790,830 | $76,298 |
| Jan 2024 | $850,113 | $95,874 |
| Mar 2024 | $1,125,037 | $207,135 |
| Aug 2024 | $1,120,457 | $236,082 |
| Nov 2024 | $1,070,957 | $109,896 |
In March 2024 (representative month): - 78.84% of all firm revenue ($1,125,037 of $1,426,910) was collected under Litman's name as "responsible attorney" - Only 35% of that was credited to Litman as fee-earner - 65% ($624,042) went to Goldberg, Meyer, and other NGM attorneys - Goldberg personally took $207,135 in fee credits from Litman-originated work that month alone
NGM paid $214,532 to acquire: - The federal service mark registration of "Litman Law Offices, Ltd." — they literally bought Litman's name - All accounts receivable of the IP Practice - The Freedom Bank accounts and all monies therein
Signed by: Joshua B. Goldberg and Jerald L. Meyer (Co-Managing Partners of NGM)
Why it matters: This proves the commercial value of Litman's name to NGM. They paid $214K for it. Five years later, that name was generating $1M+/month in revenue. Goldberg had a direct financial incentive — documented in his own signature — to keep using Litman's name.
An 11-page invoice for 359 individual patent matters billed to the Saudi Ministry of Finance under "Litman Law" letterhead. This single invoice package — for work done during the post-SOL period — represents $1.4M in revenue generated using Litman's name.
Excel spreadsheets showing docket-by-docket fee allocation. Every quarter, Goldberg sent Litman a spreadsheet showing: - Fees collected on each client matter - Litman's 20% share - The "Net Due RCL" running balance
The running balance peaked at $410,221 in Q3 2022, then was shown as $0 from late 2022 onward — despite payments stopping. This accounting change coincides with the arbitration.
Monthly reports labeled "RCL as originating attorney" showing exactly which client payments were attributed to Litman. These prove: - Litman originated the clients (KFU, KSU, KNPC, UAEU, Kuwait University, Sabah Al-Ahmad) - Goldberg collected the fees - Litman was systematically excluded from the revenue his name generated
Goldberg's own spreadsheet calculated the arbitration award at $316,869.92 — 29 unpaid monthly $10,000 installments (Oct 2020 – Feb 2023) plus per-diem interest at $1.643/day.
As of June 5, 2025: $3,183,565.88 in outstanding accounts receivable attributed to "Richard Litman" as responsible lawyer. This report was requested by Goldberg himself — proving he actively manages the billing system that uses Litman's name even now.
Three trust accounts holding $1,439,251 total as of June 2025, with $35 million in total inflows since 2017. KFU trust alone held $427,274 in January 2023. All under "Responsible Lawyer 418 (Richard Litman)."
Wire from "Nath and Associates PLLC" to "Richard Litman Trustee" at Fidelity — Litman's share of March 2024 collections. The firm collected $1,125,037 under Litman's name that month. Litman received $156K. Goldberg personally took $207K.
Goldberg kept Litman's name on 905 patents, 178 USPTO documents, and the firm's practice because that name generated $18.4 million in revenue over 5 years. The firm was 76-79% dependent on Litman-originated work. Removing Litman's name risked losing KFU ($725K-$1M/month), KSU, and other Middle Eastern university clients who had relationships with Litman, not Goldberg.
The financial documents prove Litman was being systematically excluded from the revenue his name generated. Payments went from $75K/quarter to $0/year while collections skyrocketed. No rational person would consent to their name being used commercially while the person using it owes them $2.95 million and refuses to pay.
Goldberg authorized every wire transfer, directed every payment allocation, managed every trust account, and signed the amendment that acquired Litman's name for $214,532. The financial trail proves total control.
| Category | Files | Size |
|---|---|---|
| Trust/Ledger Reports | 1,275 | 72.6 MB |
| Other (docket ledgers, billing journals) | 735 | 348.1 MB |
| WIP/Billing/Collection Summaries | 102 | 18.6 MB |
| Individual Invoices | 101 | 34.9 MB |
| Payment Allocations | 59 | 26.8 MB |
| Patent/Application Docs | 58 | 23.0 MB |
| Invoice Summaries w/ AR (2017-2025) | 40 | 10.6 MB |
| Client Accounting Ledgers | 32 | 83.4 MB |
| Legal Documents | 24 | 1.0 MB |
| TOTAL | 2,426 | 618.9 MB |
All files saved to: output/goldberg_financial_attachments/
Manifest: output/goldberg_financial_attachments/MANIFEST.csv
| File | Content |
|---|---|
Litman 2025 Summary_April.xlsx |
Complete quarterly compensation 2020-2025 |
Copy of Fee Allocation Summary 1QTR2020.xlsx |
Docket-by-docket allocation with 20% rate |
Calculation of Award.xlsx |
Arbitration award calculation ($316,870) |
Receivables_All.xlsx |
$3.18M outstanding AR under Litman's name |
Trust_Bank_Journal.xlsx |
$1.44M in trust accounts |
King Faisal University Patents Issued in 2024.xlsx |
631 KFU patents — Litman on only 3 |
2017-2025_Invoice_Summary_with_AR.xlsx |
Annual invoice summaries ($24.78M total) |