Date: April 6, 2026 Analyst: Michael Litman / Claude Code Sources: KISR Trust Ledger (dedicated file, 60 entries); Middle East Statements (02/24/2025); RL Client-Docket Listing (101 dockets); Payments File (07/2023-05/2025); All Matters File; Patent-Docket Crossref; Enriched 905-Patent List; JBG Journal Entries
Kuwait Institute for Scientific Research (KISR) is a major Litman-originated client (Contact No. 136756, email: ahaji@kisr.edu.kw). The firm maintained 101 active dockets for KISR, all designated to Richard Litman as responsible lawyer ("RL"). Across these dockets, KISR paid $272,367.78 in trust receipts between January 2020 and March 2024, yet only $53,460.46 was invoiced through the billing system -- and of that, only $1,059.46 was ever recorded as paid. Litman's 20% share on the invoiced amount would be $10,692.09, but the trust-to-invoice gap of $218,907.32 means far more money flowed in than was ever billed, and Litman's percentage on those funds was never calculated.
This pattern matches the larger accounting gap identified across all clients: money received from KISR through trust was transferred to operating accounts but bypassed the invoicing system where Litman's 20% would be triggered.
| Metric | Value |
|---|---|
| Total KISR dockets (all time) | 101 |
| Docket prefixes | 32366.xx (93 dockets), 33112.xx (7 dockets), 35798 (general trust) |
| Trust receipts (Jan 2020 - Mar 2024) | $272,367.78 |
| Total invoiced (Jan 2023 - Feb 2025) | $53,460.46 |
| Amount paid on invoices | $1,059.46 |
| Outstanding invoices | $52,401.00 |
| Trust-to-invoice gap | $218,907.32 |
| Litman's 20% on invoiced amount | $10,692.09 |
| Litman's 20% on trust receipts | $54,473.56 |
| Gap in Litman's compensation | $43,781.47 |
| KISR patents issued (post-6/15/2020) | 12 |
| Responsible lawyer on all dockets | RL (Richard Litman) |
| Emails referencing KISR gap dockets | 512 |
KISR's general trust holding account received bulk wire payments from Kuwait, which were then allocated to individual patent dockets or transferred directly to operating accounts. This is the primary conduit for KISR funds.
Total wire receipts into 35798: $240,868.78 Total disbursed from 35798: $204,449.54 Final balance (as of 11/18/2024): $13,091.24
| Date | Amount | Source Description |
|---|---|---|
| 1/28/2020 | $37,790.00 | Wire Payment / Retainer BOA 136756 |
| 2/10/2020 | $6,909.21 | Wire Payment BOA 35798 |
| 3/3/2020 | $18,475.00 | CC Payment / Retainer 136756 |
| 3/26/2020 | $16,121.00 | Wire Payment / Retainer BOA 35798 / 136756 |
| 4/20/2020 | $3,550.37 | Wire Payment / Retainer 136756 35798 |
| 9/8/2020 | $15,313.50 | Wire Payment / Retainer 35798 / 136756 |
| 12/8/2020 | $17,863.00 | Wire Payment / Retainer 35798 |
| 4/21/2021 | $7,820.00 | Wire KISR 35798 |
| 3/21/2022 | $1,569.41 | Refund -- European patent EP-19 187120.1 (Dkt 32366.68) |
| 8/8/2022 | $22,850.00 | Retainer / Payment KISR 35098 |
| 11/30/2022 | $15,210.00 | Wire Payment KISR 35798 |
| 3/31/2023 | $7,998.75 | Wire Payment KISR 35798 |
| 7/25/2023 | $27,869.00 | Wire Retainer Multiple Dockets KISR |
| 8/16/2023 | $5,942.62 | Wire Payment / Retainer KISR |
| 12/5/2023 | $11,182.86 | Wire payment / retainer KISR 35798 |
| 12/27/2023 | $4,911.15 | Wire 12.26.2023 Payment KISR 35798 |
| 3/1/2024 | $6,401.67 | Wire Payment / Retainer KISR 136756 / 35798 |
| 11/18/2024 | $13,091.24 | Trust-to-Trust Transfer BoA to EagleBank (bank change) |
| TOTAL | $240,868.78 |
Key observations: - 17 separate wire payments from KISR over a 4-year period (Jan 2020 - Mar 2024) - Consistent pattern of bulk wire transfers from Kuwait followed by allocation to sub-dockets - All transfers processed under Litman's name and client number - The 11/18/2024 entry is a bank-to-bank transfer (BoA to EagleBank), not new client money - The Docket Invoice Gap Analysis (previously completed) shows 35798 as the #7 most egregious gap docket: $217,304 in trust receipts with $0 invoiced
| Year | Trust Receipts | Trust Disbursements | Net |
|---|---|---|---|
| 2020 | $139,587.08 | $116,022.08 | $23,565.00 |
| 2021 | $11,060.00 | $7,820.00 | $3,240.00 |
| 2022 | $42,629.41 | $44,300.00 | ($1,670.59) |
| 2023 | $58,251.38 | $51,961.76 | $6,289.62 |
| 2024 | $20,839.91 | $15,497.70 | $5,342.21 |
| 2025 | $0.00 | $347.00 | ($347.00) |
| TOTAL | $272,367.78 | $235,948.54 | $36,419.24 |
Note: 2020 shows the largest trust activity ($139,587 received), consistent with active KISR patent prosecution under Litman's name in the immediate post-SOL period.
Trust ledger entries exist for the following individual KISR dockets:
| Docket | Title | Trust In | Trust Out | Period |
|---|---|---|---|---|
| 32366.67 | S. Korea - Combination Multi-Effect Distillation | $1,000.00 | $1,000.00 | 11/2024 |
| 32366.70 | Innovative Soil Conditioner Bioorganic | $2,855.00 | $2,855.00 | 3/2020 - 7/2020 |
| 32366.71 | Japanese Patent No. 6882541 - Pressure-Reduced Saline Water | $10,375.00 | $10,375.00 | 1/2020 |
| 32366.72 | Korean Patent App - Pressure-Reduced Saline Water | $7,335.00 | $7,335.00 | 1/2020 - 2/2020 |
| 32366.74 | Integrated System of Desalination and Air Conditioning | $3,000.00 | $3,000.00 | 12/2020 |
| 32366.85 | Tablet-based Nano/Micro Particles/Water Suspensions | $3,240.00 | $3,240.00 | 11/2021 - 3/2022 |
| 32366.89U | Multiple Fracture Mechanics Stress Corrosion Testing | $3,000.00 | $3,000.00 | 2/2022 - 4/2022 |
| 33112.00S | Antimicrobial Nano-Coated Plastic Films | $694.00 | $694.00 | 8/2023 - 5/2025 |
| 35798 | General Trust Account | $240,868.78 | $204,449.54 | 1/2020 - 11/2024 |
The following 29 invoices were generated for KISR work. Note: of 29 invoices totaling $53,460.46, only one invoice ($1,059.46 on Dkt 32366.84) was recorded as paid.
| Date | Docket | Invoice # | Fees | Disbs | Total Billed | Paid | Outstanding |
|---|---|---|---|---|---|---|---|
| 1/11/2023 | 32366.88QA | 405115 | $450.00 | $515.00 | $965.00 | $0.00 | $965.00 |
| 1/26/2023 | 32366.88SA | 405156 | $500.00 | $247.33 | $747.33 | $0.00 | $747.33 |
| 5/2/2023 | 32366.25 | 405513 | $300.00 | $1,504.00 | $1,804.00 | $0.00 | $1,804.00 |
| 5/15/2023 | 32366.97U | 405439 | $10,255.00 | $145.00 | $10,400.00 | $0.00 | $10,400.00 |
| 5/24/2023 | 32366.07 | 405583 | $300.00 | $1,504.00 | $1,804.00 | $0.00 | $1,804.00 |
| 6/2/2023 | 32366.04 | 405626 | $300.00 | $1,504.00 | $1,804.00 | $0.00 | $1,804.00 |
| 8/27/2023 | 33112.00S | 405559 | $500.00 | $0.00 | $500.00 | $0.00 | $500.00 |
| 9/12/2023 | 32366.63 | 405381 | $300.00 | $800.00 | $1,100.00 | $0.00 | $1,100.00 |
| 12/1/2023 | 32366.84 | 407534 | $375.54 | $1,059.46 | $1,435.00 | $1,059.46 | $375.54 |
| 12/29/2023 | 32366.97U | 321061 | $0.00 | $2,400.00 | $2,400.00 | $0.00 | $2,400.00 |
| 1/11/2024 | 32366.88QA | 407904 | $450.00 | $560.00 | $1,010.00 | $0.00 | $1,010.00 |
| 1/11/2024 | 32366.88SA | 407905 | $450.00 | $436.67 | $886.67 | $0.00 | $886.67 |
| 1/16/2024 | 33112.04S | 407613 | $150.00 | $350.00 | $500.00 | $0.00 | $500.00 |
| 5/16/2024 | 32366.97U | 420159 | $1,000.00 | $0.00 | $1,000.00 | $0.00 | $1,000.00 |
| 5/31/2024 | 32366.99S | 405032 | $500.00 | $0.00 | $500.00 | $0.00 | $500.00 |
| 7/10/2024 | 32366.85 | 420741 | $2,000.00 | $0.00 | $2,000.00 | $0.00 | $2,000.00 |
| 8/8/2024 | 33112.02S | 407325 | $221.00 | $279.00 | $500.00 | $0.00 | $500.00 |
| 8/8/2024 | 33112.05S | 407631 | $500.00 | $0.00 | $500.00 | $0.00 | $500.00 |
| 8/13/2024 | 32366.91 | 421287 | $300.00 | $214.96 | $514.96 | $0.00 | $514.96 |
| 11/15/2024 | 32366.74 | 421903 | $300.00 | $800.00 | $1,100.00 | $0.00 | $1,100.00 |
| 11/15/2024 | 33112.03S | 407612 | $500.00 | $0.00 | $500.00 | $0.00 | $500.00 |
| 12/2/2024 | 32366.76 | 407612 | $500.00 | $0.00 | $500.00 | $0.00 | $500.00 |
| 12/9/2024 | 32366.76 | 421908 | $300.00 | $800.00 | $1,100.00 | $0.00 | $1,100.00 |
| 12/29/2024 | 33112.00U | 422092 | $550.00 | $480.00 | $1,030.00 | $0.00 | $1,030.00 |
| 1/8/2025 | 32366.70 | 421909 | $300.00 | $1,000.00 | $1,300.00 | $0.00 | $1,300.00 |
| 1/30/2025 | 32366.88QA | 421971 | $300.00 | $607.00 | $907.00 | $0.00 | $907.00 |
| 1/30/2025 | 32366.88SA | 422190 | $300.00 | $685.00 | $985.00 | $0.00 | $985.00 |
| 2/5/2025 | 32366.99U | 421551 | $10,489.00 | $3,211.00 | $13,700.00 | $0.00 | $13,700.00 |
| 2/20/2025 | 32366.83 | 422254 | $300.00 | $1,667.50 | $1,967.50 | $0.00 | $1,967.50 |
| TOTALS | $32,690.54 | $20,769.92 | $53,460.46 | $1,059.46 | $52,401.00 |
The Patent-Docket Crossref identifies 12 U.S. patents issued to KISR after the SOL cutoff, all listing Richard Litman as attorney of record on the patent front page (Line 74):
| # | Patent No. | Grant Date | Title | Docket |
|---|---|---|---|---|
| 1 | 10,712,248 | 7/14/2020 | Apparatus for measuring disentrainment rate of air | 32366.05 |
| 2 | 10,940,439 | 3/9/2021 | High water recovery hybrid membrane system | 32366.83 |
| 3 | 11,035,581 | 6/15/2021 | Integrated desalination and air conditioning system | 32366.74 |
| 4 | 11,152,160 | 10/19/2021 | High-rate hybrid supercapacitor | 32366.69 |
| 5 | 11,407,659 | 8/9/2022 | Desalination and cooling system | 32366.88QA |
| 6 | 11,505,466 | 11/22/2022 | Synthesizing graphene derivatives from asphaltene | 32366.94U |
| 7 | 11,567,017 | 1/31/2023 | Apparatus for measuring cooling performance of suspension | 32366.81A |
| 8 | 11,573,168 | 2/7/2023 | Multiple rig stress corrosion cracking testing device | 32366.89U |
| 9 | 11,628,403 | 4/18/2023 | High water recovery hybrid membrane system | 32366.83 |
| 10 | 11,821,828 | 11/21/2023 | System for determining physical stability of particles | 32366.80 |
| 11 | 11,866,610 | 1/9/2024 | Tablet-based nano/micro particle water suspensions | 32366.85 |
| 12 | 12,114,620 | 10/15/2024 | Vertical tubers planter and harvester | 32366.97U |
Note: Uncle's estimate of "~12 patents/year" under a KISR contract is consistent with the volume of dockets (101 total, including foreign filings, searches, PCT applications, and maintenance), though only 12 U.S. patents issued during the post-SOL period. Many KISR dockets involve foreign counterparts (Japan, Korea, Europe, Saudi Arabia, Qatar, PCT), patent searches (dockets ending in "S"), and utility applications still pending.
All 101 dockets are designated to Richard Litman ("RL") as responsible lawyer, with 100% fee allocation to RL.
32366.04, 32366.05, 32366.07, 32366.08, 32366.09, 32366.12, 32366.13, 32366.14, 32366.15, 32366.16, 32366.18, 32366.19, 32366.20, 32366.22, 32366.23, 32366.25, 32366.26, 32366.27, 32366.28, 32366.29, 32366.30, 32366.31, 32366.32, 32366.34, 32366.35, 32366.37, 32366.38, 32366.39, 32366.40, 32366.41, 32366.42, 32366.43, 32366.44, 32366.45, 32366.46, 32366.47, 32366.48, 32366.49, 32366.50, 32366.51, 32366.52, 32366.53, 32366.54, 32366.55, 32366.56, 32366.57, 32366.58, 32366.59, 32366.60, 32366.61, 32366.62, 32366.63, 32366.64, 32366.65, 32366.66, 32366.67, 32366.68, 32366.69, 32366.70, 32366.71, 32366.72, 32366.73, 32366.73PCT, 32366.74, 32366.75, 32366.76, 32366.77, 32366.78, 32366.79, 32366.80, 32366.81, 32366.81A, 32366.82, 32366.83, 32366.84, 32366.85, 32366.86, 32366.87, 32366.88, 32366.88QA, 32366.88SA, 32366.89, 32366.89U, 32366.90, 32366.90PCT, 32366.91, 32366.92P, 32366.92S, 32366.93S, 32366.93U, 32366.94S, 32366.94U, 32366.95S, 32366.96PCT, 32366.97S, 32366.97U, 32366.98S, 32366.99S, 32366.99U
33112.00S, 33112.00U, 33112.01S, 33112.02S, 33112.03S, 33112.04S, 33112.05S, 33112.06S
35798 -- General matter / trust holding account
The Payments file (covering July 2023 through May 2025) shows billing activity on 33 unique KISR dockets:
32366.08, 32366.09, 32366.15, 32366.34, 32366.35, 32366.37, 32366.55, 32366.62, 32366.66, 32366.69, 32366.70, 32366.71, 32366.72, 32366.74, 32366.76, 32366.83, 32366.84, 32366.85, 32366.86, 32366.88QA, 32366.88SA, 32366.89U, 32366.90PCT, 32366.91, 32366.97U, 32366.99S, 32366.99U, 33112.00S, 33112.00U, 33112.01S, 33112.06S
Goldberg's initials ("JBG") appear on journal entries for multiple KISR dockets, confirming he personally controlled the financial transactions on these Litman-designated matters.
| Category | Amount |
|---|---|
| Total trust receipts (Jan 2020 - Mar 2024) | $272,367.78 |
| Total invoiced (Jan 2023 - Feb 2025) | $53,460.46 |
| Total paid on invoices | $1,059.46 |
| Trust-to-invoice gap | $218,907.32 |
| Litman's 20% on total trust receipts | $54,473.56 |
| Litman's 20% on invoiced amount | $10,692.09 |
| Litman's 20% actually paid | $0.00 |
| Compensation gap | $54,473.56 |
Trust-to-Operating Bypass. Of $272,367.78 in trust receipts, $235,948.54 was transferred to operating accounts. Only $53,460.46 was ever invoiced. The difference ($182,488.08) was moved from trust to operating without generating an invoice -- meaning Litman's 20% was never calculated on those funds.
98% Collection Failure. Of 29 invoices totaling $53,460.46, only $1,059.46 (2%) was recorded as collected. Either the client was not paying (despite continuing to send wire payments to trust), or payments were being applied outside the invoicing system.
Active Client, Passive Billing. KISR sent 17 wire payments totaling $240,868.78 to the general trust account over 4 years. The client was plainly paying. Yet the billing system shows almost nothing collected.
Post-Arbitration Activity. Significant trust receipts continued after the June 14, 2023 arbitration decision: $27,869 (7/25/2023), $5,942.62 (8/16/2023), $11,182.86 (12/5/2023), $4,911.15 (12/27/2023), $6,401.67 (3/1/2024). New invoices were generated through February 2025. All under Litman's name.
New Matters Opened Post-SOL. The 33112 docket series (7 dockets) was opened in 2023-2025 -- entirely within the post-SOL period. These include patent searches and new filings under Litman's name for KISR inventions such as antimicrobial nano-coated plastic films, enterocins, freshwater generation systems, and nanofluid cooling.
Consistent with Uncle's Claim. Uncle reported KISR had a contract for approximately 12 patents per year. The 101 dockets spanning multiple years, including foreign filings (Japan, Korea, Europe, Saudi Arabia, Qatar, PCT) and searches, are consistent with this volume.
Each KISR docket where Litman's name appeared as responsible attorney -- in correspondence, USPTO filings, patent front pages, invoices, and trust records -- constitutes a separate commercial use of his name. The continued generation of new KISR dockets and invoices through February 2025, all bearing the "RL" designation, demonstrates ongoing use of Litman's professional identity for trade purposes well after the SOL cutoff and the arbitration.
The financial data also supports damages: KISR revenue flowed through Litman's name but bypassed the compensation formula. The $54,473.56 gap in Litman's 20% share on KISR alone is a subset of the larger $16.2M accounting gap across all clients.
This memo was prepared from financial records produced by Goldberg's own counsel (Connell Foley LLP) and NGM's internal accounting system. All docket designations, trust entries, and responsible lawyer codes are from defendant's own records.