Case: Litman v. Goldberg, Index No. 524343/2025 Prepared: April 4, 2026 Source: "Payment Allocation by Client Report, for RCL as originating attorney June 2025.pdf" Report period: Sunday, June 1, 2025 to Monday, June 30, 2025 Report generated: Wednesday, July 2, 2025 at 8:10 AM by MaryJane Harper (ver 1.9.104)
| Category | Amount |
|---|---|
| Collected Fees | $104,682.44 |
| Hard Costs | $32,280.26 |
| Soft Costs | $2,811.80 |
| Grand Total | $139,774.50 |
| 20% Owed to Litman (on Fees) | $20,936.49 |
| Paid to Litman | Unknown (likely $0 — May 2025 was first non-payment) |
| Client | Client # | Fees | Hard | Soft | Total |
|---|---|---|---|---|---|
| Kuwait University | 137247 | $42,451.00 | $4,611.00 | $2,596.00 | $49,658.00 |
| King Saud University | 135576 | $14,904.00 | $7,838.00 | $0.00 | $22,742.00 |
| Sultan Qaboos University | 136848 | $19,500.00 | $0.00 | $0.00 | $19,500.00 |
| King Faisal University | 135900 | $10,360.00 | $3,196.00 | $0.00 | $13,556.00 |
| The Hymed Group Corporation | 136437 | $4,058.08 | $3,064.92 | $0.00 | $7,123.00 |
| Quinones, Victor Manuel | 138787 | $0.00 | $5,192.00 | $0.00 | $5,192.00 |
| EEZ LLC | 200914 | $2,875.00 | $1,750.00 | $75.00 | $4,700.00 |
| Superior Products Intl II | 136968 | $553.36 | $2,605.34 | $78.80 | $3,237.50 |
| Kuwait U. (33044.77U) | — | — | — | $2,596.00 | — |
| MSI STEM R&D Consortium | 137339 | $2,500.00 | $0.00 | $0.00 | $2,500.00 |
| Schweer, James | 200176 | $1,706.00 | $694.00 | $0.00 | $2,400.00 |
| Al-Ani, Ma'an R. | 137579 | $2,000.00 | $0.00 | $0.00 | $2,000.00 |
| Booker, Jr., Sylvester R. | 139913 | $450.00 | $808.00 | $17.00 | $1,275.00 |
| Predator Racing Inc. | 141501 | $570.00 | $650.00 | $15.00 | $1,235.00 |
| Sabah Al-Ahmad Center | 136493 | $620.00 | $600.00 | $0.00 | $1,220.00 |
| Grimmett, Adam | 200740 | $550.00 | $516.00 | $0.00 | $1,066.00 |
| Kador, Peter F. | 137035 | $0.00 | $755.00 | $0.00 | $755.00 |
| Aboerjaib, Sarah | 200713 | $500.00 | $0.00 | $0.00 | $500.00 |
| Whitman, Lucian D. | 136955 | $500.00 | $0.00 | $0.00 | $500.00 |
| ERISYS LLC | 136082 | $300.00 | $0.00 | $15.00 | $315.00 |
| EZ Web Industries, Inc. | 136095 | $285.00 | $0.00 | $15.00 | $300.00 |
| Lawyer | Fees | % |
|---|---|---|
| Richard Litman | $20,936.48 | 20.00% |
| Firm Client | $15,334.84 | 14.65% |
| Nahied Usman | $12,736.00 | 12.17% |
| James N. Lafave | $9,027.66 | 8.63% |
| Ninh Le | $8,880.00 | 8.48% |
| Morgan D. Rosenberg | $7,697.20 | 7.35% |
| Gregory Kang | $6,916.00 | 6.61% |
| Francisco M. Ley | $6,328.00 | 6.05% |
| Leia Dingott | $4,746.00 | 4.53% |
| Howard Kline | $3,914.69 | 3.74% |
| Joshua B. Goldberg | $3,776.57 | 3.61% |
| Andy Rao | $2,866.86 | 2.74% |
| Fee Earners not conv. | $656.00 | 0.63% |
| Deberah Dean | $472.00 | 0.45% |
| Teresa Schweiss | $238.14 | 0.23% |
| Haley Johnson | $80.00 | 0.08% |
| Amanda Suazo | $52.00 | 0.05% |
| Salimah Moorebey | $24.00 | 0.02% |
| Total | $104,682.44 | 100.00% |
All $104,682.44 in collected fees are attributed to "RL" (Richard Litman) as the responsible/collecting lawyer. This is the month during which Litman was actively demanding to be removed from the website and threatening litigation (June 10, 2025 website removal demand; June 26, 2025 litigation trigger).
These are Litman's personal Middle Eastern university relationships -- the core of his "personal goodwill" argument.
Goldberg did fee-earning work on Litman-originated clients worth $3,776.57 in June 2025. This undercuts any argument that Goldberg was merely administrative -- he was actively billing on these clients.
The fee credit breakdown shows 17 different fee earners (including Litman himself) working on his originated clients. This proves the firm's economic dependence on Litman's client base.
Litman is credited with $20,936.48 in fees plus $32,280.26 in hard costs plus $2,811.80 in soft costs = $56,028.54. This means Litman was STILL DOING WORK in June 2025 -- he was not retired or disabled.
New matters were being opened and worked on using Litman's name during the exact period (June 2025) when: - Litman demanded removal from the website (June 10) - Litman calculated "seven figures owed" (June 26) - Litman threatened litigation (June 26) - The firm continued billing clients under his name regardless
| Month | Available? | Format | Location |
|---|---|---|---|
| June 2025 | YES | output/goldberg_financial_attachments/ + website/email_attachments/ + evidence/imessage_attachments/financial/ |
|
| July 2025 | NO | — | No Payment Allocation report found anywhere |
| August 2025 | NO | — | No Payment Allocation report found anywhere |
| September 2025 | NO | — | No Payment Allocation report found anywhere |
| October 2025 | NO PDF | Summary only | From Q4 counsel production ($628,332 collected) |
| November 2025 | Excel only | .xlsx | evidence/gmail_downloads_account2/attachments/ |
| December 2025 | Excel only | .xlsx | evidence/gmail_downloads_account2/attachments/ |
The July-September 2025 gap covers the critical period when: - Litman's email accounts were eliminated (July 18, 2025) - Litigation was formally threatened (late June/early July 2025) - The firm presumably continued collecting fees on Litman-originated clients - No allocation reports were sent to Litman after the relationship broke down
This gap should be the subject of a discovery demand -- Goldberg must produce Payment Allocation reports for July, August, and September 2025.
| Month | Collected Fees | 20% Owed | Paid to Litman | Shortfall |
|---|---|---|---|---|
| May 2025 | $142,202 | $28,440 | $0 | $28,440 |
| Jun 2025 | $104,682 | $20,936 | $0 (presumed) | $20,936 |
| Jul-Sep 2025 | Unknown | Unknown | $0 (presumed) | Unknown |
| Oct 2025 | $628,332 | $125,666 | Unknown | Up to $125,666 |
| Nov 2025 | $328,711 | $65,742 | Unknown | Up to $65,742 |
| Dec 2025 | $276,098 | $55,220 | Unknown | Up to $55,220 |
| Category | Previous | Updated |
|---|---|---|
| Total collected fees (Jul 2023 - Dec 2025) | $11,464,050 | $11,568,732 |
| Total 20% owed | $2,292,810 | $2,313,747 |
| Confirmed shortfall (May-Jun 2025) | $28,449 | $49,385 |
| Maximum potential shortfall (May 2025 - Dec 2025) | $275,077 | $296,004+ |
| File | Path |
|---|---|
| June 2025 Payment Allocation PDF (primary) | output/goldberg_financial_attachments/Payment Allocation by Client Report, for RCL as originating attorney June 2025.pdf |
| June 2025 (duplicate in email attachments) | website/email_attachments/C2051472_ND0000117251/Payment Allocation by Client Report, for RCL as originating attorney June 2025.pdf |
| June 2025 (duplicate in email attachments) | website/email_attachments/C2051472_ND0000117254/Payment Allocation by Client Report, for RCL as originating attorney June 2025.pdf |
| June 2025 (from iMessage) | evidence/imessage_attachments/financial/Payment Allocation by Client Report, for RCL as originating attorney June 2025.pdf |
| Related: Trust Listing June 2025 | output/goldberg_financial_attachments/Trust Listing for RCL June 2025.pdf |
| Related: Trust Transfer Journal June 2025 | output/goldberg_financial_attachments/Trust Transfer Journal June 2025.pdf |
| Related: Billing Journal June 2025 | website/email_attachments/C2051472_ND0000117251/Billing Journal for RCL June 2025.pdf |
| Related: Receivables June 2025 | website/email_attachments/C2051472_ND0000117251/Receivables by Client report for RCL June 2025.pdf |
| Related: Trust Bank Journal June 2025 | website/email_attachments/C2051472_ND0000117251/Trust Bank Journal June 2025.pdf |
| Related: Trust Register June 2025 | website/email_attachments/C2051472_ND0000117251/Trust Register Report June 2025.pdf |
Prepared by Litman Intelligence -- April 4, 2026