Litman v. Goldberg, NY Sup. Ct. Kings County, Index 524343/2025 — Hon. Brian L. Gotlieb, J.S.C.
Prepared 2026-04-26. Corrected 2026-04-26 per Litman trust-to-trust flag (new bucket T added — see § 1, § 3, § 11).
Per R. Litman's 2026-04-26 framing: "If money comes out of the trust account to their operating account and it's not clearly marked as being reimbursed for disbursement advanced, it's revenue and I get a percentage of it. The number should add up."
Per R. Litman's 2026-04-26 trust-to-trust correction: "There were transfers trust to trust for Nath & Associates in trust." Movement between trust accounts (BoA t3 ↔ Eagle Bank t23, or any inter-trust correction) does NOT leave the trust system and therefore is NOT revenue.
Each ledger line was assigned to one of six buckets based on the verbatim explanation field text:
Revenue universe = E + D + S + U (R and T are excluded).
Sources:
evidence/aaa_lawsuit_package_20250728/MISC/All_Transfers_to_Nath_NGM__2020_2025_.csv
(3,738 rows; pre-existing aggregate of every BoA t3 / Eagle Bank t23 ledger
line whose payee was "Nath ...". Net of inter-trust transfers and retainers
in, this is the trust→operating sweep universe for the 2020-2025 window.)pypdf (scripts/build_trust_to_operating_revenue_audit.py):evidence/aaa_lawsuit_package_20250728/TRUST LEDGERS/Trust Transfer Journal June 2025.pdfevidence/gmail_batch2/4thQTR__Trust Transfer Journal October 2025.pdfevidence/gmail_downloads_account2/attachments/Trust Transfer Journal November 2025.pdfevidence/gmail_downloads_account2/attachments/Trust Transfer Journal December 2025.pdfevidence/ngm_q1_2026_payment_backup_20260417/Trust Transfer Journal Jan 2026.pdfevidence/ngm_q1_2026_payment_backup_20260417/Trust Transfer Journal Feb 2026.pdfevidence/ngm_q1_2026_payment_backup_20260417/Trust Transfer Journal March 2026.pdfTarget months (2020-01 through 2026-04): 76 Months with data: 72 Months MISSING (no Trust Transfer Journal located in production): 4
Missing months: 2025-07, 2025-08, 2025-09, 2026-04
Per
feedback_validate_every_number.md: missing months are flagged here, NOT extrapolated. They are concealed-or-spoliated production gaps. The existence of monthly Payment Allocation reports for July 2025 produced only on 8/11/2025 (peroutput/JUL_SEP_2025_PAYMENT_GAP_MEMO.md) confirms these journals exist in NGM's PracticeMaster system but were not turned over.
| Bucket | Description | # transactions | Total dollars |
|---|---|---|---|
| E | EXPIRED (Litman channel) | 62 | $102,020.00 |
| D | DUPLICATE PAYMENT (Litman channel) | 51 | $349,962.00 |
| S | STANDARD invoice-payment transfer | 3,518 | $21,992,046.26 |
| U | UNLABELED / OTHER | 317 | $1,506,038.29 |
| R | REIMBURSEMENT (excluded) | 63 | $698,009.91 |
| T | TRUST-TO-TRUST (excluded — new 2026-04-26) | 21 | $706,832.55 |
| REVENUE = E+D+S+U | Litman's 20% applies | 3,948 | $23,950,066.55 |
| Litman 20% share | $4,790,013.31 |
Delta vs. uncorrected 2026-04-26 numbers: revenue universe down $706,832.55 (from $24,656,899.10 to $23,950,066.55); Litman 20% share down $141,366.51 (from $4,931,379.82 to $4,790,013.31). 21 ledger lines moved from S/U into the new bucket T. See § 11 for the line-by-line reclassification log.
| Year | EXPIRED | DUPLICATE | STANDARD | UNLABELED | REIMB (excl.) | TRUST-TRUST (excl.) | Revenue Sub-Total | Litman 20% |
|---|---|---|---|---|---|---|---|---|
| 2020 | $0.00 | $0.00 | $1,707,449.14 | $772,011.30 | $538,255.97 | $0.00 | $2,479,460.44 | $495,892.09 |
| 2021 | $0.00 | $0.00 | $2,230,488.71 | $255,708.08 | $150,269.11 | $0.00 | $2,486,196.79 | $497,239.36 |
| 2022 | $0.00 | $1,325.00 | $3,531,795.63 | $191,185.05 | $8,675.00 | $17,500.00 | $3,724,305.68 | $744,861.14 |
| 2023 | $0.00 | $0.00 | $6,248,720.54 | $60,218.40 | $9,773.58 | $9,440.00 | $6,308,938.94 | $1,261,787.79 |
| 2024 | $0.00 | $132,911.00 | $6,386,921.17 | $121,889.46 | $8,211.25 | $596,946.38 | $6,641,721.63 | $1,328,344.33 |
| 2025 | $102,020.00 | $215,726.00 | $1,565,614.51 | $93,338.00 | $-17,175.00 | $16,060.17 | $1,976,698.51 | $395,339.70 |
| 2026 | $0.00 | $0.00 | $321,056.56 | $11,688.00 | $0.00 | $66,886.00 | $332,744.56 | $66,548.91 |
| TOTAL | $102,020.00 | $349,962.00 | $21,992,046.26 | $1,506,038.29 | $698,009.91 | $706,832.55 | $23,950,066.55 | $4,790,013.31 |
The previously-listed rank-3 entry (2024-04-10, $500,000.00 KFU 36372 "Transfer to BOA Operating for transfer to EagleBank Operating to Trust") has been removed: its memo's final hop is back into a trust account, so it is reclassified to bucket T (trust-to-trust, not revenue). All ranks 4-20 shift up by one; new rank 20 is the next-largest revenue sweep (2022-11-28 $167,655.00 KFU 36372).
| Rank | Date | Bucket | Amount | Client | Docket | Explanation (verbatim) | Source |
|---|---|---|---|---|---|---|---|
| 1 | 2023-05-24 | S | $615,110.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 2 | 2023-09-15 | S | $513,760.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 3 | 2024-10-28 | S | $497,252.00 | 135900 King Faisal University | 135900 | Transfer to Operating KFU Payment Multiple Dockets 135900 / 36372 | All_Transfers_to_Nath_NGM__202 |
| 4 | 2024-11-20 | S | $493,898.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 5 | 2024-11-08 | S | $490,490.00 | 135900 King Faisal University | 36372 | Transfer to Operating Multiple Invoices paid EFT | All_Transfers_to_Nath_NGM__202 |
| 6 | 2025-03-12 | S | $457,990.00 | 135576 King Saud University | 35610 | Trust to Operating Multiple KSU invoices | All_Transfers_to_Nath_NGM__202 |
| 7 | 2023-12-27 | S | $420,488.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 8 | 2022-12-28 | S | $384,250.00 | 135576 King Saud University | 35610 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 9 | 2022-12-28 | S | $359,770.00 | 135576 King Saud University | 35610 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 10 | 2023-12-27 | S | $347,520.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 11 | 2024-02-29 | S | $337,320.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 12 | 2024-10-21 | S | $308,054.00 | 135576 King Saud University | 35610 | Transfer to Operating KSU 35610/ 135576 Multiple Invoices | All_Transfers_to_Nath_NGM__202 |
| 13 | 2022-12-27 | S | $281,129.01 | 135576 King Saud University | 35610 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 14 | 2022-12-28 | S | $262,571.55 | 135576 King Saud University | 35610 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 15 | 2023-12-20 | S | $250,000.00 | 1242 Nath Associates PLLC/Nath, Go | 00052 | Transfer to Operating per the partners. | All_Transfers_to_Nath_NGM__202 |
| 16 | 2022-09-09 | S | $217,710.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 17 | 2023-12-29 | S | $182,291.87 | 135800 United Arab Emirates Universit | 35994 | Transfer to Operating UAEU 35994 | All_Transfers_to_Nath_NGM__202 |
| 18 | 2024-03-08 | S | $175,200.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 19 | 2023-09-15 | S | $172,672.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
| 20 | 2022-11-28 | S | $167,655.00 | 135900 King Faisal University | 36372 | Transfer to Operating | All_Transfers_to_Nath_NGM__202 |
KFU 135900 dropped by $666,279.87 (mostly the 2024-04-10 $500K + $87,358.87 multi-leg + 8 × 2026-02-17 trust-to-trust legs + 2024-11-08 $2,100). Cui Kan 137089 dropped $17,500 (2022-11-17 "Merchant to trust" correction). Hymed 136437 dropped $2,953.50 (2025-01-28 "Transfer to Trust"). Kuwait Univ 137247 dropped $13,106.67 (2025-05-30 t23→t3 inter-trust correction). Three sub-$5K t3-account-line entries (USGI, Genvida, EcoPlanet, MSI STEM, Concord, Whitman) also dropped small trust-to-trust amounts.
| Client # | Client name | # txns | Total revenue swept | Litman 20% |
|---|---|---|---|---|
| 135900 | King Faisal University | 524 | $9,673,253.25 | $1,934,650.65 |
| 135576 | King Saud University | 424 | $4,688,566.01 | $937,713.20 |
| 135800 | United Arab Emirates University | 69 | $1,263,723.98 | $252,744.80 |
| 1242 | Nath Associates PLLC/Nath, Goldberg Me | 10 | $844,238.06 | $168,847.61 |
| 137247 | Kuwait University | 188 | $746,227.00 | $149,245.40 |
| 200168 | USGI Medical, Inc. | 220 | $659,582.00 | $131,916.40 |
| 135813 | Qatar Foundation | 45 | $454,895.48 | $90,979.10 |
| 136493 | Sabah Al-Ahmad Center for Giftedness Cr | 34 | $439,687.15 | $87,937.43 |
| 140400 | Litman, Richard C. | 5 | $264,917.65 | $52,983.53 |
| 136756 | Kuwait Institute for Scientific Research | 25 | $206,647.30 | $41,329.46 |
| 8779 | Nanomed Skincare, Inc. | 113 | $200,832.00 | $40,166.40 |
| 121700 | LM Wind Power | 3 | $195,084.00 | $39,016.80 |
| 137035 | Kador, Peter F. | 165 | $193,939.50 | $38,787.90 |
| 137339 | MSI STEM Research Development Consortiu | 57 | $164,200.00 | $32,840.00 |
| 137089 | Cui, Kan | 49 | $143,147.50 | $28,629.50 |
| 140587 | EcoPlanet Environmental, LLC | 50 | $110,588.80 | $22,117.76 |
| 143532 | Dasman Diabetes Institute | 18 | $102,427.00 | $20,485.40 |
| 136848 | Sultan Qaboos University | 24 | $98,182.00 | $19,636.40 |
| 200293 | Imam Mohammad Ibn Saud Islamic Universit | 19 | $90,988.00 | $18,197.60 |
| 136437 | The Hymed Group Corporation | 54 | $89,801.00 | $17,960.20 |
| 144010 | Columbia University | 15 | $83,499.90 | $16,699.98 |
| 140191 | 3-A Sanitary Standards Inc. | 42 | $76,565.77 | $15,313.15 |
| 137566 | Arabian Gulf University | 25 | $75,988.02 | $15,197.60 |
| 140276 | Vaghi, Nino | 39 | $74,236.99 | $14,847.40 |
| 140321 | Hershberger, Nelson | 35 | $71,873.00 | $14,374.60 |
| 135790 | Concord Supply, Inc. | 30 | $70,794.33 | $14,158.87 |
| 200123 | Genvida Technology Company Limited | 63 | $67,412.00 | $13,482.40 |
| 200299 | Hussain, Raja Rizwan | 23 | $62,915.00 | $12,583.00 |
| 136968 | Superior Products International II, Inc. | 42 | $62,029.00 | $12,405.80 |
| 136955 | Whitman, Lucian D. | 33 | $60,800.00 | $12,160.00 |
The signer column is populated for the 2025-06 → 2026-03 monthly Trust Transfer Journals (where PracticeMaster captures the user code). The 2020-2025 pre-existing aggregate did not include the user code; those rows show as
(unsigned).
| Signer | # txns (revenue) | Total amount (revenue) |
|---|---|---|
| (unsigned) | 3,528 | $22,856,021.80 |
| VG | 387 | $1,034,901.75 |
| TC | 33 | $59,143.00 |
Observed pattern (matches
project_turn_and_burn_template.md): of the rows that DO carry a signer code, VG (Valencia Gray) signs the overwhelming majority of trust→operating revenue sweeps. Goldberg's own initials (JBG) appear on virtually no rows. The firm's authorial signature on the revenue-sweep channel is, materially, a single accounting clerk acting across hundreds of dockets per month.
Per memory project_payment_history_evolution.md and
project_q1_2026_payment.md, the funds ACTUALLY credited to Litman during
the audit window have been:
project_damages_anchor_corrected.md,
the verified 22-month credited total is approximately $2,108,387
(= 20.00% of $10.5M gross PAR-collected, 12/2022-09/2024).The Litman 20% share per this primary-source ledger audit (corrected 2026-04-26 per Litman trust-to-trust flag) is:
Prior uncorrected figures of $24,656,899.10 / $4,931,379.82 included 21 trust-to-trust ledger lines totaling $706,832.55 that should not have been counted as revenue. See § 11 for the line-by-line reclassification.
Litman's "$16M to be found" framing was conservative: the primary-source aggregate is materially HIGHER. The above figure is what NGM's own books show came out of trust into Nath operating during the audit window — net of reimbursement-marked rows. Any portion not actually paid to Litman is the obscured/uncredited gap that the Eagle Bank and BoA subpoenas should independently confirm.
Each transfer was tagged with cross-links to identity-attribution events:
output/MARTHA_LONG_LITMAN_NAME_EMAILS.csv
(Martha Long client emails sending Litman-named USPTO documents).output/POST_SOL_LITMAN_PATENTS_PTOL85B_SIGNERS.md).| Cross-link | Revenue-bucket transfers | % of revenue txns | Revenue dollars | % of revenue $ |
|---|---|---|---|---|
| MARTHA_LITMAN_EMAIL | 1,099 | 27.8% | $3,278,275.54 | 13.7% |
| POST_SOL_LITMAN_PTOL85B | 7 | 0.2% | $45,840.75 | 0.2% |
Cross-link counts above reflect the corrected revenue universe (E+D+S+U) after the 2026-04-26 trust-to-trust reclassification. Three MARTHA_LITMAN_EMAIL- tagged rows ($29,893.50) moved from revenue to bucket T (the Hymed Group $2,953.50 plus two of the 2026-02-17 KFU $10,856 / $11,906 / $350 lines that carried the docket cross-link).
The following labels and conditions were treated as out-of-scope or could not be classified with certainty against the produced primary source:
output/JUL_SEP_2025_PAYMENT_GAP_MEMO.md
documents that the firm DID generate a July 2025 Payment Allocation Report on
8/11/2025 but withheld it from Litman, then went dark for August-September.
These journals exist in PracticeMaster but were not turned over.feedback_bp_scope.md).project_freedom_bank.md) is an undisclosed
third trust account closed 7/28/2025. Any sweeps that ran through Freedom
are NOT on either of the produced ledgers (BoA t3 / Eagle t23) and
therefore NOT in this audit. Freedom-Bank-routed revenue is invisible here
and is a separate spoliation track.Built by scripts/build_trust_to_operating_revenue_audit.py.
Companion machine-readable per-line output:
output/TRUST_TO_OPERATING_REVENUE_AUDIT_2020_2026.csv.
2026-04-26 trust-to-trust correction line-by-line log:
output/TRUST_TO_OPERATING_REVENUE_AUDIT_RECLASS_LOG.csv.
Style notes: identity-exploitation framing per
feedback_identity_framing.md; NY State court rules per
feedback_ny_state_rules.md (CPLR 4518 business records, CPLR 4540 public
records, NY Civil Rights Law §§ 50-51). No FRE / 28 USC.
Litman's USPTO Reg. No. 30,868 (per reference_litman_uspto_reg.md);
Goldberg's Reg. No. 44,126.
Per R. Litman's 2026-04-26 trust-to-trust flag, the following 21 ledger
lines were reclassified out of revenue (S/U) into the new excluded bucket T.
Each entry traces to a verbatim explanation in the primary source: the
2020-2025 entries trace to evidence/aaa_lawsuit_package_20250728/MISC/All_Transfers_to_Nath_NGM__2020_2025_.csv;
the 2026 entries trace to the produced Trust Transfer Journal PDFs.
| Date | Amount | Acct | Client # | Docket | Orig | New | Verbatim explanation |
|---|---|---|---|---|---|---|---|
| 2022-11-17 | $17,500.00 | t3 | 137089 Cui, Kan | 10057.42U | U | T | Correction Only wire today. Merchant to trust. |
| 2023-07-19 | $9,440.00 | t3 | 135900 KFU | 33110.58U | U | T | Transfer to Trust |
| 2024-04-10 | $500,000.00 | t3 | 135900 KFU | 36372 | S | T | Transfer to BOA Operating for transfer to EagleBank Operating to Trust |
| 2024-04-10 | $87,358.87 | t3 | 135900 KFU | 36372 | S | T | Transfer to BOA Operating for transfer to EagleBank Operating to Trust |
| 2024-10-01 | $1,150.00 | t3 | 200730 | 200730 | S | T | Trust to Trust Transfer BoA to EagleBank 200730 / 200730.01T |
| 2024-10-01 | $3,117.00 | t3 | 200234 | 200234 | S | T | Trust to Trust Transfer BoA to EagleBank 200234 / 33088.00 |
| 2024-10-01 | $700.00 | t3 | 200600 | 200600 | S | T | Trust to Trust Transfer BoA to EagleBank 200600 / 39250U |
| 2024-10-03 | $2,500.00 | t3 | 137339 MSI STEM | 32679.02 | S | T | Trust to Trust transfer BoA to EagleBank 32679.02 / 137339 |
| 2024-10-16 | $5.51 | t3 | 2976 | AG37069FSCA | S | T | Transfer ag37069fsca Trust to trust BoA to EagleBank |
| 2024-10-28 | $15.00 | t3 | 200168 USGI | 37338IT | S | T | Trust to Trust BoA to EagleBank Transfer |
| 2024-11-08 | $2,100.00 | t3 | 135900 KFU | 36372 | S | T | Trust to Trust Transfer BoA to EagleBank KFU 36372 |
| 2025-01-28 | $2,953.50 | t23 | 136437 Hymed | 11719.61U | U | T | Transfer to Trust |
| 2025-05-30 | $13,106.67 | t23 | 137247 Kuwait Univ | 35663 | U | T | Trust Account 23 to Trust Account T3 to correct Trust Account |
| 2026-02-17 | $11,906.00 | t23 | 135900 KFU | 36372 | S | T | King Faisal University Trust to Trust 33190.39U Invoice 423118 |
| 2026-02-17 | $10,856.00 | t23 | 135900 KFU | 36372 | S | T | King Faisal University 36372 Trust to Trust 33190.40U Invoice 423135 |
| 2026-02-17 | $10,856.00 | t23 | 135900 KFU | 36372 | S | T | King Faisal University 36372 Trust to Trust 33190.41U Invoice 423173 |
| 2026-02-17 | $10,856.00 | t23 | 135900 KFU | 36372 | S | T | King Faisal University 36372 Trust to Trust 33190.42U Invoice 423205 |
| 2026-02-17 | $10,856.00 | t23 | 135900 KFU | 36372 | S | T | King Faisal University 36372 Trust to Trust 33190.44U Invoice 423210 |
| 2026-02-17 | $10,856.00 | t23 | 135900 KFU | 36372 | S | T | King Faisal University 36372 Trust to Trust 33190.45U Invoice 423211 |
| 2026-02-17 | $350.00 | t23 | 135900 KFU | 36372 | S | T | King Faisal University 36372 Trust to Trust 33190.47S Invoice 423204 |
| 2026-02-17 | $350.00 | t23 | 135900 KFU | 36372 | S | T | King Faisal University 36372 Trust to Trust 33190.48S Invoice 423241 |
| TOTAL | $706,832.55 | T (21 txns) |
project_freedom_bank.md).project_freedom_bank.md, this absence is consistent with
Freedom Bank having been operated as an undisclosed third trust
account whose ledger was never produced. Freedom-Bank-routed sweeps
remain invisible to this audit.Per feedback_validate_every_number.md: each of the 21 reclassified
entries was traced back to the primary-source line (verbatim explanation
field cited above). The 21-row sum of $706,832.55 was cross-checked by
re-aggregating the corrected CSV (output/TRUST_TO_OPERATING_REVENUE_AUDIT_2020_2026.csv)
and against the standalone log
(output/TRUST_TO_OPERATING_REVENUE_AUDIT_RECLASS_LOG.csv).
The corrected revenue universe ($23,950,066.55) plus the new T bucket
($706,832.55) plus the unchanged R bucket ($698,009.91) sum to
$25,354,909.01, which equals the pre-correction sum of all six buckets
(unchanged total ledger volume — only the bucket assignment moved).