Generated: 2026-03-26 21:39 Case: Litman v. Goldberg, Index No. 524343/2025 Version: 2.0 -- Now incorporating KFU Trust Ledger (Account 36372)
Of 906 patents in the USPTO Customer Number 37833 attorney-record backbone with Plaintiff in the docketed attorney bag, issued since June 15, 2020 (12 utility + 1 design independently OCR+XML-verified on Field 74 of the issued face page; the remaining 893 are bag-membership evidence):
The KFU Trust Ledger reveals that $10,737,709.88 flowed through a single general trust account (36372) labeled "General Matter - King Faisal University."
| Metric | Value |
|---|---|
| Total Receipts | $10,737,709.88 |
| Total Disbursements | $10,653,478.01 |
| Remaining Balance | $84,231.87 |
| Unique Sub-Dockets Receiving Transfers | 666 |
| Total Transfer Events | 744 |
| Wire Payments from KFU | 21 |
| Transfers to Operating (Firm Revenue) | 71 |
KFU (Saudi Arabia)
|
v Bulk wire payments
Trust Account 36372 (General Matter - KFU)
|
+---> Transfer to 32087.xx (KFU sub-matters)
+---> Transfer to 33101.xx (KFU sub-matters)
+---> Transfer to 33102.xx (KFU sub-matters)
+---> ... 666 unique target dockets
|
+---> Transfer to Operating (Firm takes earned fees)
Critical Point: KFU does not pay per-patent. KFU sends bulk wire payments to a general trust account. The firm then internally allocates those funds to specific dockets. This is the firm's internal accounting -- not revenue attributable to specific patents.
The trust ledger distributes funds across 17 docket prefix families:
The following patents have docket numbers that appear in trust ledger transfers:
| Patent | Docket | Assignee | Trust Match |
|---|---|---|---|
| 12043609 | 33130.47U | KFU | YES |
| 11976365 | 33101.73U | KFU | YES |
| 11881807 | 33110.68U | KFU | YES |
Key ratio: The trust account received $10,737,709.88 but the dockets it transferred to show only $3,639,282.01 in collections. This gap (7,098,427.87) represents money that flowed through the trust but is NOT tied to specific billing records -- further proving that per-patent revenue attribution is impossible.
| Metric | Value |
|---|---|
| Total KFU dockets in reconciliation | 2807 |
| Total KFU billed | $13,839,510.25 |
| Total KFU collected | $12,339,029.15 |
| Litman 20% share on KFU | $2,467,805.83 |
| Trust ledger receipts | $10,737,709.88 |
Note: The trust ledger receipts ($10,737,709.88) represent a SUBSET of the total KFU relationship. The reconciliation shows $13,839,510.25 billed across 2807 dockets. The trust ledger covers only Account 36372 (one of potentially several trust accounts used over the relationship).
| Metric | Value |
|---|---|
| Patents with any financial link | 18 of 906 |
| Linked revenue (collected) | $142,404.00 |
| Linked Litman 20% share | $28,480.80 |
| 888 patents (98.0%) have ZERO linkable revenue |
| Metric | Value |
|---|---|
| Period | June 15, 2020 - May 31, 2025 |
| Total funds received under Litman's name | $22,096,827.00 |
| Total collected fees | $16,175,686.00 |
| Litman's 20% share owed | $3,235,137.00 |
| KFU trust receipts alone | $10,737,709.88 |
| KFU reconciled billings | $13,839,510.25 |
† Disability-offset conflation note: Companion summary
PATENT_REVENUE_LINKAGE_SUMMARY.mdreports "Total paid to Litman $2,730,409" and "Shortfall $504,728" on this Path B basis. Both figures include the $290,000 disputed MetLife long-term-disability offset that the arbitrator ruled was an improper deduction by NGM. Litman did not receive that $290,000 as cash; it was a paper-offset bookkeeping construct. Cash-only restatement: Total Paid ≈ $2,440,409; Shortfall ≈ $794,728. Seeoutput/LITMAN_SUMMARY_DISABILITY_OFFSET_EXTRACT_20260416.mdandoutput/RCL_VARIANCE_RECONCILIATION_2020_ANALYSIS_20260416.mdfor the primary-ledger reconciliation.
The KFU Trust Ledger does not help with per-patent linkage. Instead, it dramatically reinforces the "entire relationship" damages theory:
Commingled funds: $10.7M flowed through a single general account. KFU sends wire payments without specifying which patent they pay for.
Internal allocation only: The firm transfers money from the general account to 666 sub-dockets. These are INTERNAL accounting entries, not client-directed payments to specific patents.
No patent-level tracking: The trust ledger references docket numbers, not patent numbers. A docket may cover multiple applications, amendments, continuations, and related work -- it is NOT a 1:1 patent mapping.
Goldberg directed the allocations: Transfer notes include "JBGverbal" (Joshua B. Goldberg verbal authorization), proving Goldberg personally controlled how trust funds were allocated.
Reverse transfers: Some dockets transferred money BACK to 36372, showing funds sloshed between accounts at Goldberg's direction.
888 patents still have NO docket numbers -- the trust ledger cannot help link them because we don't know which docket they belong to.
Bottom line: The trust ledger proves that revenue was relationship-based, not patent-based. KFU paid NGM to manage its entire patent portfolio under Litman's name. Attempting to separate revenue by patent is impossible and misrepresents how the business actually worked.
| Metric | V1 | V2 (with Trust Ledger) | Change |
|---|---|---|---|
| Patents linked (exact) | 18 | 18 | +0 |
| Linkage rate | 2.0% | 2.0% | |
| Trust ledger data | None | $10,737,709.88 (348 dockets) | NEW |
| Key insight | Linkage impossible | Linkage impossible AND trust proves commingling | STRONGER |
This analysis supports the damages theory in Litman v. Goldberg, Index No. 524343/2025. The KFU Trust Ledger provides the strongest evidence yet that revenue cannot be attributed to individual patents -- it was a relationship-level revenue stream.