Attorney Work Product — Privileged & Confidential

Litman v. Goldberg — Counsel Research Dashboard

Index No. 524343/2025 NY Supreme Court, Kings County Hon. Brian L. Gotlieb, J.S.C. Prepared: April 10, 2026
Only Count V survives — NY Civil Rights Law §§ 50-51 (Misappropriation of Name) — Counts I–IV dismissed 12/05/2025

Today's Headline Findings — April 28, 2026

Four research deliverables completed today, each closing an open gap from the case research log. Full PDF library →

Gap #22 closed — month-by-month trace
21-month payment vs allocation gap
Two readings, both penny-anchored to Fidelity 645375268: $55,085 narrow (lag-aware) or $1,731,898 broad (Findings #117/#104 frame). Pleadable in the alternative under CPLR 3014.
Memo → · CSV →
Gap #27 closed — $694,478.67 wire
A completed wire, not an unpaid demand
NGM wired this on 12/29/2022 as their unilateral cumulative-balance figure. Plaintiff's counsel Robert Scully formally rejected it 1/3/2023 as understated; true claim "now exceeds $1,250,000." HIGH confidence.
Memo →
Gap #25 closed — 10/08/2025 Fidelity $135,947.69
Q3 2025 quarterly true-up, MTD-timed
Formula-clean: $135,947.69 ÷ 0.20 = $679,738.45 Q3 implied revenue. Wired 5 days after Maslow's 10/03 stipulation, 15 days before Goldberg's 10/23 MTD. MEDIUM-HIGH confidence.
Memo →
Gaps #2 + #19 closed — court docket sweep
EDNY federal case dismissed 1/12/2026
All NYSCEF entries through #70 captured; no new docket activity since 2/25/2026. Litman v. Nath, 1:25-cv-04048 voluntarily dismissed 1/12/2026 — reframes Goldberg's res judicata / collateral estoppel defenses.
Memo → · NYSCEF docs →

Framing Principles — How the Case Is Pled

Five rules that govern every memo, exhibit, and filing. Tested against past mistakes; do not violate.

Identity, not accounting
Frame every claim as commercial exploitation of name/identity, never as accounting fraud. The cause of action is § 50-51, not breach.
Publication, not signature
The harm is Goldberg-caused publication of Litman's name on the patent face / INID (74) field. Not signature forgery — the forgery question is downstream willfulness.
Volume, not dollars
Lead with day-by-day pattern of identity uses to clients (esp. KFU). Drumbeat of evidence proves systematic exploitation; dollars are the consequence, not the offense.
Royalty, not commission
The 20% is a royalty — the arbitrator's exact words: "payment for the privilege of servicing the lucrative client base." Never call it a "commission."
Deferred payment, not back pay
Unpaid 20% is deferred payment for the Practice. Not "back pay" or "wages" — that's wage/employment framing and outside the case theory.

Tools & Document Library

Three live workspaces. Everything else on this page links to specific exhibits or memos within them.

/review/
Document review tool →
Tag, search, group 59,684 priority emails + 3,130 documents. Decision dropdowns, custom binders, inline PDF viewer. Persists across visits to localStorage.
/counsel-pdfs/
Counsel PDF library →
All forensic memos, exhibit binders, per-client decks (KFU / KSU / KISR / Kuwait U / UAEU / SQU / QF), discovery batch binders, Litman_Review_Workbook.xlsx. Searchable index.
/court_filings/
Court filings →
All NYSCEF docket entries through Doc #70 (Preliminary Conference Order). Plus EDNY federal case docket data (Litman v. Nath, 1:25-cv-04048 — voluntarily dismissed 1/12/2026).
LATE-BREAKING — April 11, 2026 · Apple Vision OCR

TWO CASE-CHANGING DISCOVERIES — FREEDOM BANK CHAIR & EMAIL-ELIMINATION FRAUD

Methodology upgrade from Tesseract to Apple Vision OCR on April 11 surfaced two findings latent in the evidence corpus. Both are logged as CLAUDE.md Finding #105 and Finding #106. They upgrade the Freedom Bank spoliation track and the email-elimination track from strong inferences to documented affirmative acts.

Finding #105 · EX-12
Litman was Chairman of the Freedom Bank Executive Loan Committee
Internal Freedom Bank of Virginia Director Committees roster (August 20, 2013) names Richard C. Litman, Chairman of the Executive Loan Committee (“Meets Weekly”). Also a member of Strategic Planning and Corporate Governance. Confirms the nathlaw.com bio line “chairman of the board of a local bank” — which NGM continued publishing post-SOL to market the firm.
Goldberg closed a trust account at the bank where Litman personally chaired loan approvals weekly. Click for EX-12 →
Finding #106 · Email Elimination Was a Lie
8,024+ emails landed in the “eliminated” mailboxes after July 18, 2025
7,519 to litman@4patent.com after 7/21/2025 through 12/31/2025 · 334 to r.litman@4patent.com post-7/18 · 171 to rlitman@nathlaw.com post-7/18. Microsoft 365 quarantine notices in the corpus prove the mailboxes were live. Goldberg eliminated ACCESS, not the mailboxes — meaning he could monitor everything.
Stored Communications Act (18 U.S.C. § 2701) exposure + RPC 8.4(c) false statement. Click for full analysis →
Strategic Impact
These two findings collapse the two strongest remaining Goldberg defenses. On Freedom Bank, the “we didn't know it was significant” story dies — he closed a trust account at the bank Litman governed. On the email elimination, the “retention cleanup” story dies — the mailboxes were live and receiving 8,024 messages Goldberg could see while Litman could not. Spoliation becomes active concealment; active concealment becomes unauthorized monitoring of a former partner's professional correspondence.
New Finding — April 11, 2026

FREEDOM BANK — UNDISCLOSED TRUST ACCOUNT & SPOLIATION

Newly identified fifth NGM bank account at Freedom Bank — operated as an undisclosed trust account, excluded from the Kren/Schaefer 6/26/2025 report, and closed by transfer on 7/28/2025 exactly one week after Litman filed his federal and state complaints (7/21/2025). This is the likely destination of the $16,202,064.16 erased discrepancy ($32,708,669.08 receipts − $16,506,604.92 paid = Exhibit A gap).

The closure sequence — Litman asks about Freedom Bank (2/9/2024) → Kren/Schaefer report excludes Freedom Bank (6/26/2025) → suits filed (7/21/2025) → account closed by transfer (7/28/2025) — establishes a classic spoliation chronology, converting the $16.2M gap from "missing money" to active concealment and post-litigation destruction of a client trust account. CPA Debbie Schaefer's exclusion of the account from the report she signed raises independent accountant-liability and professional-responsibility issues.

New 4/11/2026 · Finding #105 · EX-12
Litman was a Director and Chairman of the Freedom Bank Executive Loan Committee — the committee that met weekly to approve loans. He also sat on Strategic Planning and Corporate Governance. Goldberg closed a trust account at the very bank where Litman had personally chaired loan approvals. Confirms the nathlaw.com bio line “chairman of the board of a local bank” (which NGM continued publishing post-SOL). Two archive copies of the 8/20/2013 Director Committees roster, surfaced by Apple Vision OCR on 4/11/2026. EX-12 →
Suits Filed
07/21/2025
Federal + state complaints
Account Closed
07/28/2025
7 days post-filing — by transfer
Likely Destination
$16,202,064.16
Exhibit A erased discrepancy
Excluded From
Kren/Schaefer
6/26/2025 report — CPA liability
All 5 NGM Bank Accounts Now Identified
BOA Escrow 8777
Disclosed trust
Eagle Bank Trust 0495
Disclosed trust
BOA Wire Receipt 8751 / 003926278751
NOT disclosed
BOA Operating 2417
NOT disclosed
Freedom Bank
UNDISCLOSED TRUST — closed 7/28/2025
Immediate Action Items for Counsel
  • SUBPOENA Freedom Bank — ALL NGM records, from account opening through 7/28/2025 closure: signature cards, monthly statements, deposit/withdrawal detail, wire logs, closure ticket, and destination of the transferred balance.
  • SUBPOENA CPA Debbie Schaefer — working papers, trial balances, client-provided schedules, and all communications with NGM/Goldberg referencing Freedom Bank; plus scope-of-engagement documentation for the 6/26/2025 Kren report.
  • DEPOSE Schaefer — her knowledge of Freedom Bank, why it was excluded from Exhibit A / the 6/26/2025 report, who instructed the exclusion, and when she first became aware of the account.

Key Metrics

905
Patents Listing
Litman's Name
206
USPTO Documents
Bearing His Name
16
Goldberg POA
Signatures
18
Lafave PTOL-85B
Signatures
2,697
USPTO Notification
Emails (1,598 to JBG)
276,899
Total Emails
Searched
10,036
Case-Relevant
Email Hits
3,806
Post-SOL
Direct Emails
11,509
Post-Arbitration
Relevant Emails
0
Consent Emails
(Zero Found)
$18.4M
Collected Under
Litman's Name
$2.95M
Shortfall Owed
to Litman
631/1,107
KFU Clients
(2024 / Total)
6,528
Active RL Files
(593 Clients)
$41.8M
Total NGM
Billings
$1.29M
Work in Progress
(WIP)

Damages Range

Interactive damages calculator →

$6.1M
Conservative
(Contractual + Statutory)
$29.1M
Moderate
(+ Royalty + Disgorgement)
$78.4M
Comprehensive
(+ Punitive + All Categories)
AAA Lawsuit Package — Federal Filing Anchors (Litman v. Nath, 1:25-cv-04048 EDNY)
$3.22M
Federal Complaint Demand
(10 counts, filed 7/22/2025)
$16.2M
Erased Discrepancy
($32.7M rec'd – $16.5M paid) — Exhibit A
$2.60M
Outstanding Principal
Demand Letter 7 (7/1/2025 deadline)
$2.40M
Kren Report 6/26/2025
(NGM system — Gap #23 closed)
Arbitration Award — Direct Quote (6/14/2023)
“NGM was created as the alter ego for its partners.”
Veil-piercing is adjudicated, not contested. Combined with Judge Maslow's 12/5/2025 Turane v. MGN, LLC finding and the Exhibit E text message ("I would think so" — Goldberg, 1/31/2023), Goldberg's personal liability rests on four independent bases.

5 Biggest Wins — March 27–28, 2026

Major discoveries from the Gmail deep dive, trust ledger analysis, and arbitration record mining

1. Court Reporter Transcript OBTAINED

Found 120525litman.pdf in Gmail attachments. Judge Maslow's full reasoning on record: Gould (Goldberg's counsel) conceded Count V survives; pierce-the-veil finding re personal liability; court cited Turane v. MGN, LLC, 171 A.D.3d 835 (2d Dep't 2019) for LLC Law § 609 personal participation liability. Previously the single most critical missing document.

2. $32.7M Trust Ledger — View Analysis →

NGM Trust Ledger (534 pages): $32.7M total across 2,214 dockets, 100% Litman-originated work. 95 entries tagged "JBG" (Goldberg personal control). Creates a $16.2M accounting gap vs. $16.5M financial workup — significant unexplained discrepancy pointing to undisclosed revenue.

3. Judicial Estoppel Trap

Goldberg's arbitration position (agreement terminated 6/15/2020) directly contradicts his NY consent defense — he cannot claim consent from an agreement he argued was terminated. His BOP response admits name use was "purely as a courtesy" — destroying the contractual authorization defense.

4. 2,697 USPTO Notification Emails

Found 2,697 USPTO notification emails in the 276K email archive; 1,598 sent to Goldberg personally — each a separate instance of Goldberg receiving and seeing documents bearing Litman's name. Proves continuous actual knowledge. Zero POA discussion found in 51 pages of text messages — name use was entirely unilateral.

5. Goldberg Authenticated POAs Under Oath

Federal Exhibit A (EDNY 1:25-cv-04048): Goldberg authenticated POAs under oath in federal proceedings. He cannot later deny their existence or his signatures. Combined with the "fraud" text (1/30/2023: "if you are on disability, what would be considered legal vs. fraud?") — consciousness of wrongdoing established.

April 10, 2026 — Latest Deliverables

Hashtag Sports letter (July 24 = new latest use), Martha Long origination coding, Nicola Pizza TSDR — plus assignment records, non-consent declaration, NYSCEF completion, accounting forensics, name-use multiplier

New — April 10, 2026

Assignment Records, Non-Consent Declaration & NYSCEF Completion

17 Assignment Center records obtained (correspondent transition Litman → Goldberg). Non-consent declaration drafted (52 paragraphs). NYSCEF docket completed through #70. 3 evidence gaps closed.

Late-Breaking — April 10, 2026

Hashtag Sports Letter: Latest Confirmed Name Use Pushed to July 24, 2025

NGM letter to Hashtag Sports client signed "Richard C. Litman" dated July 24, 2025 — 6 days AFTER email elimination, 28 days AFTER litigation trigger, 44 days AFTER website removal demand. New latest confirmed use in the entire case. Plus: Martha Long "RCL origination credit" email and Nicola Pizza TSDR record (CN-24396). Full details →

New — April 9, 2026

Accounting Forensics & Name-Use Multiplier

KFU $595K trust bypass, KSU $1.4M drained, KISR write-off, 28,870 verified uses, 40,694 Martha emails.

New — April 8, 2026

April 2026 Findings (#49–#67)

19 new findings transforming case posture.

New — April 8, 2026

Three-Tier Damages Model

$424K floor → $14M+ aspirational ceiling.

New — April 8, 2026

NY RPC 1.15 Disciplinary Track

Parallel grievance pressure / 5 per se violations.

New — April 8, 2026

21-Month Fee Credit Time Series

20% rule mechanically validated (1.009 mean ratio).

April 1, 2026 — New Findings

iMessage attachment deep dive, case law compendium, BOP filed, and critical evidence updates

Case Law Compendium Built (30+ Cases)

Best case found: Beverley v. Choices Women's Medical Center, 78 N.Y.2d 745 (2d Dep't, affirmed Ct. App. 1991) — doctor's name on a clinic's promotional calendar without consent = § 51 violation as a matter of law. $50K compensatory + $25K punitive. Same department as our case, nearly identical facts but 100x smaller scale.

Also added: Electra v. 59 Murray (consent scope), Waits v. Frito-Lay ($2.6M damages), NY CRL § 50-f (profit disgorgement by analogy), 6 bar ethics opinions on departed attorney names.

6,528 Active Files Under Litman's Name

Internal NGM report (List of Files RL Resp.pdf, 281 pages) shows 6,528 active case files across 593 clients, all with 100% origination credit to Richard Litman. New files still being opened as late as June 2025 — 5 years after termination.

$41.8M Total Billings Confirmed

NGM docket reconciliation spreadsheet (11,633 rows): $41,769,524.80 in total billings. Combined with $32.7M trust ledger, confirms the damages floor far exceeds $18.5M.

KFU Overpayment — Potential Trust Fraud

5 patent search dockets ($500 each expected) had $550,000+ each transferred. Total: $2.76M unexplained, all marked "Uncredited." Supports accounting fraud pattern.

Interim Arbitration Award Obtained

New document (Feb 21, 2023): Arbitrator found Goldberg "unilaterally deposited" Litman's royalties in trust. Called NGM's disability/collateral-source defense "bogus." All claims against Goldberg personally survived.

Tanya Harkins Identity Resolved

Insurance policy Schedule of Attorneys confirms: Tanya Harkins — Associate, hired 03/1999. Not "Tanya Meyer." Gap #9 closed.

Federal Case Briefs Obtained

NGM's full MTD brief (EDNY, Dec 2025): defense strategy revealed — consent via texts, res judicata, "not use in commerce." Goldberg's PI Opposition contains sworn declaration admitting name use was "the parties' practice" for revenue share. Litman's Lanham Act opposition brief also recovered.

BOP Filed by Wachtel Missry (April 1, 2026)

Scott Woller's strategic BOP response: lean, professional, identifies 905 patents + 13 representative examples + 5 categories of non-patent use. Lawyer's strategy: save detailed evidence for MSJ. References "thousands of documents emailed to clients."

Citation Correction: Turane v. MGN, LLC

"Turane v. Kitchens by Katie, Inc." does not exist in any legal database. Corrected across 7 files to the proper citation: Turane v. MGN, LLC, 171 A.D.3d 835 (2d Dep't 2019). Judge Maslow cited it for LLC Law § 609 personal participation liability.

April 4, 2026 — Forensic Trust Account Findings

Deep forensic analysis of trust ledger, AR reports, wire transfers, and invoice records

$415K
Trust Overdraft
(Nov 20, 2024)
133
Smoking Gun
Invoices ($1.05M)
66
Ghost Invoices
($559,805)
$8.6M
Lump-Sum Sweeps
(No Docket Ref)
$10.5M
Total Pipeline
($8.9M AR + $1.58M WIP)
$2.1M
Litman 20%
Future Entitlement

Trust Account Overdraft — $415,426

November 20, 2024: Trust account went negative by $415,426. Trust accounts are client funds held in escrow — an overdraft means Goldberg was spending client money that didn't exist. This is a potential bar ethics violation independent of the § 51 claim.

133 Smoking Gun Invoices ($1,046,431)

Invoices billed under Litman's name for work performed after 6/15/2020 termination. Each invoice is a separate commercial use of Litman's name directed to a paying client — direct § 51 evidence.

66 Ghost Invoices ($559,805)

Invoices with no corresponding trust deposit or client payment. Either fabricated billing records or evidence of payments diverted outside the trust accounting system.

$8.6M Lump-Sum Sweeps

Large wire transfers swept into the trust account with no docket reference. These cannot be traced to specific client matters — consistent with the commingling pattern that makes per-patent revenue tracing impossible.

Zero-Overlap AR Reports (646 Dockets, $2.46M)

Accounts receivable reports showing 646 dockets totaling $2.46M that do not overlap with the trust ledger. Entirely separate accounting stream — further evidence of the $16.2M gap.

2,833 KFU Dockets (1,917 Unique Inventions)

King Faisal University patent portfolio scale: 2,833 active dockets covering 1,917 unique inventions. All originated by Litman. All still generating revenue under his name.

Greene Letter Deduction Theory (Dec 28, 2022)

Goldberg's accountant (Greene) proposed deducting Litman's share from revenue — evidence of a deliberate scheme to reduce Litman's payments while continuing to use his name for billing.

KFU VP Demand (Dec 2, 2024 — 6 Directives)

KFU Vice President issued 6 specific directives about the patent program. Goldberg never fully answered. Evidence of institutional client dissatisfaction with Goldberg's management of Litman-originated work.

July 2025: 100% of Collections Still Litman-Attributed

As late as July 2025 — five years after termination — 100% of fee collections were still attributed to Richard Litman in NGM's internal records. The name was not just used; it was the entire revenue engine.

KFU Penalties: $314,500 in 2024

King Faisal University imposed $314,500 in penalties in 2024 for missed deadlines and filing errors — work managed by Goldberg under Litman's name. Litman's professional reputation harmed by work quality he had no control over.

Migration Defense Destroyed

PCLaw records from 2018–2022 show the identical lump-sum deposit pattern that appears in the current trust ledger. 1,699 entries across 4+ years. The accounting system changed (PCLaw → current); the pattern of untraceable transfers did not. This eliminates any argument that the irregularities are artifacts of a software migration.

Fee Adjustments: $370K+ Impact

Systematic reduction of Litman's fee base: 20% KFU discount applied across 182 entries, flat fee conversions that cap upside, and $314K in penalties charged back against revenue. All decisions made by Goldberg without Litman's knowledge or consent — each directly reduces Litman's 20% share.

Middle East Statements: $3.01M Outstanding

February 24, 2025 client statements sent to 11 Middle East clients totaling $3.01M across 1,228 invoices. Only 1.5% collected. Litman's 20% share = approximately $602K in future entitlement from this AR alone. All work originated by Litman, all billed under his name.

Forensic Trust Analysis →

Full trust account forensics, overdraft timeline, invoice analysis

Pipeline & Outstanding ($10.5M) →

AR + WIP breakdown, zero-overlap analysis, KFU docket inventory

Exposure Analysis →

Greene letter, KFU VP demand, penalties, attribution evidence

The Case in Three Elements

NY Civil Rights Law §§ 50-51 requires three elements. Each is supported by documentary evidence — two by Goldberg's own admissions.

Element 1 — ADMITTED

Use of Name

Goldberg ADMITS Litman's name appeared on patent front pages and the NGM website after 6/15/2020. (Answer ¶¶ 32, 72)

905 patents 206 USPTO documents nathlaw.com + litmanlaw.com through Aug 2025
Element 2 — SUPPORTED

For Purposes of Trade

$32.7M in trust receipts through Litman-originated accounts; $41.8M in total billings

Firm was 76–100% dependent on Litman-originated work — Goldberg earned only 2.70% of fee credits (June 2025)

DISPOSITIVE
Element 3 — PROVEN BY GOLDBERG'S OWN SIGNATURE

Without Written Consent

“Assignee agrees that Assignor owns his name, signature, voice, image, photograph or likeness.”

Signed by Joshua B. Goldberg, Co-Managing Partner

Recorded at USPTO, May 6, 2021 — Reel 007281, Frame 0821

View Core Exhibit →
Confirmed by Email — April 30, 2021

“The assignment of the LITMAN LAW OFFICES, LTD. mark does not include the right to use my name separate and apart from the mark.”

Litman to Goldberg — explicit written notice that name rights were not assigned

View Core Exhibit →

Case Timeline

All key dates including Goldberg's 16 personal POA signatures, court actions, and upcoming deadlines. View full analytics →

06/07–08/2020
Disability concealment genesis (Exhibit K). Litman and Goldberg bilaterally agreed to conceal Litman's disability — one week before the SOL cutoff. Foundation of the entire name-use scheme. Establishes scienter from day one. Destroys the "disability = termination" theory.
06/15/2020
Statute of Limitations cutoff. All name use after this date is within SOL.
03/2021
Meyer admissions (Exhibit L). Tanya Meyer acknowledged (1) the 5-year tail obligation, (2) a trust account promise, and (3) a specific $41,493.71 Q4 2020 figure owed to Litman. Pulls Meyer into fiduciary liability on both accounting and name-use claims.
Goldberg POA Signatures (14 of 17)
03/16/2023
POA signed — App 18/122,396 (Pat. 11,976,365). Pre-arbitration.
06/29/2023
POA signed — App 18/215,352 (Pat. 11,881,807). Post-arbitration (15 days after).
09/01/2023
POA signed — App 18/241,049 (Pat. 12,116,333). Goldberg Reg. 44126.
09/05/2023
POA signed — App 18/242,465 (Pat. 12,043,608). Goldberg Reg. 44126.
10/02/2023
POA signed — App 18/241,394 (Pat. 12,049,459).
10/24/2023
POA signed — App 18/383,448 (Pat. 11,952,371). Clearest signature in evidence set.
10/30/2023
POA signed — App 18/384,685 (Pat. 11,932,607).
11/16/2023
POA signed — App 18/511,800 (Pat. 12,116,333). Goldberg Reg. 44126.
12/21/2023
POA + Assignment signed same day — App 18/392,663 (Pat. 11,980,937). Goldberg Reg. 44126. "Bombshell" dual-action exhibit.
01/16/2024
POA signed — App 18/414,442 (Pat. 12,054,460).
01/26/2024
POA signed — App 18/411,323 (Pat. 12,071,437).
01/29/2024
POA signed — App 18/413,239 (Pat. 12,062,780).
02/09/2024
Litman asks about Freedom Bank trust accounts. Earliest known date Litman raises Freedom Bank directly with NGM — 16+ months before the Kren/Schaefer report omits the account entirely. Establishes Goldberg's notice and undercuts any "we forgot" defense.
02/14/2024
POA signed — App 18/428,327 (Pat. 12,054,464).
02/26/2024
POA signed — App 18/425,923 (Pat. 12,065,424).
03/21/2024
POA signed — App 18/612,504 (Pat. 12,194,434). Last known Goldberg POA.
Key Name-Use Events (2025)
06/10/2025
Litman demands website removal. "Taking me off the website."
~06/25/2025
"Retired" added to nathlaw.com listing. One day before litigation trigger — consciousness of wrongdoing. Litman still displayed as "PATENT ATTORNEY — Retired."
06/26/2025
Kren/Schaefer report excludes Freedom Bank. NGM's own reconciliation report (6/26/2025) — the document that validated the $2.4M figure — omits the Freedom Bank trust account entirely. CPA Debbie Schaefer signed it. Either she knew and excluded it, or she was misdirected by Goldberg. Either way, the $16.2M Exhibit A discrepancy becomes traceable to this omission.
06/26/2025
Litigation trigger. "That is the answer that gets you into litigation."
07/18/2025
Email “elimination” represented to Litman — actually a FRAUD. Goldberg told Litman the litman@4patent.com and NathLaw accounts were cut off. NEW 4/11/2026 (Finding #106): Apple Vision OCR + mailbox header sweep proves 8,024+ emails landed in the “eliminated” addresses after this date (7,519 to litman@4patent.com through 12/31/2025; 334 to r.litman@4patent.com; 171 to rlitman@nathlaw.com). Microsoft 365 quarantine notices prove the mailboxes were live. Goldberg eliminated Litman's ACCESS while leaving the mailbox under tenant-admin control — meaning he was in a position to monitor all incoming mail. Upgrades from spoliation to active false statement + Stored Communications Act (18 U.S.C. § 2701) exposure. Also a direct breach of Amendment Section 3 (royalty-free email license). Finding #106 →
07/21/2025
Federal + state suits filed — Litman v. Nath, 1:25-cv-04048 (EDNY). $3,222,408.29 demand, 10 counts, Exhibits A–R. Includes Exhibit R (name/likeness carve-out), Exhibit K (disability concealment), Exhibit L (Meyer admissions), and Exhibit A ($32,708,669.08 receipts vs $16,506,604.92 paid = $16,202,064.16 discrepancy). Full 352-file AAA package compiled 7/28/2025.
07/28/2025
FREEDOM BANK ACCOUNT CLOSED BY TRANSFER — 1 week post-filing. Exactly 7 days after suits were filed, NGM's undisclosed Freedom Bank trust account was closed by transfer. Classic spoliation chronology. Likely destination of the $16,202,064.16 Exhibit A discrepancy. Destination of the transferred balance is the single most important subpoena target in the case.
08/23/2025
Latest website evidence. nathlaw.com phone photos show Litman still listed as "Retired" on professionals page. Also: litmanlaw.com discovered — second website using Litman's name.
07/24/2025
LATEST CONFIRMED NAME USE — Hashtag Sports letter. NGM client letter signed "Richard C. Litman" — 6 days after email elimination, 28 days after litigation trigger.
Arbitration & Court Record
06/14/2023
Arbitration decision — Alter ego finding. Litman's authority at NGM adjudicated. 14 of 16 POAs are post-arbitration. Direct quote from the Award: "NGM was created as the alter ego for its partners." Veil-piercing is now adjudicated (not contested) — independent of and earlier than Judge Maslow's 12/5/2025 Turane finding.
12/05/2025
Counts I-IV dismissed. Only Count V (§§ 50-51) survives. Judge Maslow oral decision.
01/20/2026
Goldberg's Answer filed (Doc #65). Admits Litman's name appeared on patents and website (¶¶32, 72). Denies he "caused" it (¶33).
02/19/2026
Reassigned to Judge Gotlieb. Preliminary conference held.
Upcoming Deadlines
04/02/2026
Bills of Particulars due.
06/02/2026
Depositions complete.
09/22/2026
Compliance conference (CCP Room 282, 9:30am, Judge Gotlieb).
02/05/2027
Note of Issue.

Affirmative Defense Tracker

Goldberg's 10 affirmative defenses from his Answer (Doc #65) — all anticipated and countered

1

Failure to State a Cause of Action

Count V properly alleges all elements of §§ 50-51: commercial use of name, without consent, for trade purposes. Judge Maslow already sustained Count V on 12/05/2025.
Court oral decision 12/05/2025; Complaint ¶¶ 28-45
ADDRESSED Strong — Judicially decided
2

Statute of Limitations

All 905 patents and 206 outgoing documents are post-6/15/2020. 14 of 16 Goldberg POAs are post-arbitration (6/14/2023). Continuing violations theory applies: each new patent issuance is a fresh publication.
905-patent dataset; POA signature table; filing receipts with dates
ADDRESSED Strong — Documentary proof
3

Laches

Litman was on disability/medical leave. When able, he raised objections immediately. Email evidence confirms he protested as soon as he learned of the continued use.
Medical documentation; protest emails (dates in email corpus)
ADDRESSED Moderate — Medical basis
4

Estoppel

Litman explicitly preserved his rights in writing: "should not be interpreted as a waiver." No reasonable reliance by Goldberg on any implied permission. Written reservations destroy estoppel.
Non-waiver email statements; correspondence chain
ADDRESSED Strong — Written record
5

Unclean Hands

No evidence of bad faith by Litman. He acted in good faith throughout, cooperating with transition. Goldberg has not identified any misconduct by Litman in his Answer.
No supporting evidence in Goldberg's Answer; full email corpus reviewed
ADDRESSED Strong — No evidence exists
6

Failure to Mitigate

Litman demanded name removal (June 2025 emails) and wrote formal objections. He took reasonable steps available to him. The duty to mitigate does not require a plaintiff to take extraordinary measures.
June 2025 demand emails; formal objection correspondence
ADDRESSED Strong — Documentary proof
7

Waiver

Multiple emails contain explicit non-waiver language: "not agreed to by me at anytime." Litman never waived his rights in writing or by conduct. Silence during medical disability is not waiver.
Non-waiver emails (exact quotes available); medical leave timeline
ADDRESSED Strong — Direct quotes
8

Prior Agreement / Contract

The Combination Agreement does NOT grant name use rights. The Nunc Pro Tunc Assignment (Reel 007281, Frame 0821) — recorded by Goldberg himself — expressly states Litman owns his name. His own document defeats this defense.
Combination Agreement; Nunc Pro Tunc Assignment (USPTO recorded document)
ADDRESSED Strong — His own document
9

No Damages

Financial evidence: 17.6x revenue-to-payment ratio. $694K+ in fee disputes. Litman received only 20% of revenue generated under his name. Under § 51, statutory damages and injunctive relief are available regardless of actual damages.
Financial analysis; fee dispute documentation; § 51 statutory framework
ADDRESSED Moderate — Statutory damages apply
10

Consent

Directly addressed. Of 276,899 emails searched: 3 explicit non-consent emails found, zero consent emails found. Litman's Nunc Pro Tunc Assignment states he owns his name. No written, oral, or implied consent exists in the record.
Email search results (276,899 total); 3 non-consent emails; Nunc Pro Tunc Assignment
ADDRESSED Strong — Zero consent evidence

Evidence Inventory

Complete evidence corpus gathered and analyzed

Digital Evidence (Emails & Data Files)
276,899
Emails in Archive
2 PST backup collections
10,036
Case-Relevant Emails
Scored & ranked by relevance
5,198
Litman-Goldberg Direct
3,806 post-SOL cutoff
11,509
Post-Arbitration Hits
After 6/14/2023 decision
Document Evidence (PDFs, Screenshots, Filings)
30
POA Documents
16 Goldberg-signed
32
IFEE PDFs
Filing receipts & records
28
Court Filings
NYSCEF complete thru #70 + EDNY
19
IFW API Records
USPTO file wrapper data
15
Patent PDFs
Full patent documents
17
Assignment Records
All obtained from Assignment Center
185
Website Evidence
9 Wayback + 176 nathlaw phone photos (thru Aug 23, 2025)
10
Top Exhibits
Bombshell emails
352
AAA Lawsuit Package Files
Federal complaint + Exhibits A–R
Total Evidence Corpus: 777+ documents, 21 API records, 276,899 emails, 352 AAA Lawsuit Package files Every category contains evidence that Goldberg used Litman's name without consent

Email Analysis Breakdown

276,899 total emails searched — granular breakdown of case-relevant findings

Email Corpus Composition

Post-SOL Email Categories

Key Email Findings

3
Explicit Non-Consent Emails
0
Consent Emails Found
276,899
Total Emails Searched

Financial Analysis

Trust ledger deep dive →  |  Damages calculator →

17.6x
Revenue-to-Payment Ratio
$694K+
Fee Disputes
20%
Litman's Share of Revenue
Generated Under His Name
$1.29M
Work in Progress
(WIP Outstanding)

Revenue vs. Litman Payment

Commercial Value of Litman's Name

Where the $16,202,064.16 Went — Freedom Bank (New, 4/11/2026)
The $16,202,064.16 Exhibit A discrepancy ($32,708,669.08 receipts − $16,506,604.92 paid) is no longer unaccounted for. NGM's undisclosed Freedom Bank trust account — excluded from the 6/26/2025 Kren/Schaefer report and closed by transfer on 7/28/2025 (one week after suits were filed) — is the likely destination. See Freedom Bank section → for the full spoliation chronology and subpoena targets.

Post-Arbitration Activity

Monthly count of relevant emails after 6/14/2023 arbitration decision — showing continuous name use

Post-Arbitration Relevant Emails by Month (June 2023 – December 2025)

Post-Arbitration Summary

After the arbitration decision on June 14, 2023, Goldberg continued signing POAs and causing Litman's name to appear on patent filings for at least another 19 months (through January 2025). The email record shows 11,509 case-relevant emails in the post-arbitration period alone, demonstrating that name use was not an isolated incident but a sustained, continuous practice that Goldberg had full knowledge of and control over.

Top 10 Exhibits

Most impactful evidence items for trial and deposition

Exhibit A

905-Patent Dataset

Complete list of 905 issued U.S. patents listing Richard C. Litman as attorney since 6/15/2020. Each patent is a separate commercial "publication" under § 51.

Exhibit B

Goldberg POA Signature Table

16 Powers of Attorney personally signed by Goldberg (Reg. 44126), each causing Litman's name to appear on the resulting patent. 14 of 16 are post-arbitration.

Exhibit C

Dec. 21, 2023 Dual-Action

App 18/392,663: Goldberg signed BOTH the POA and KFU assignment cover sheet on the same day. Proves direct personal involvement in the filing chain.

Exhibit D

Nunc Pro Tunc Assignment

Reel 007281, Frame 0821. Goldberg's own recorded USPTO document states Litman owns his name. Destroys the consent defense entirely.

Exhibit E

Goldberg's Answer (Doc #65)

Admits Litman's name appeared on patents and website (¶¶32, 72). Denies he "caused" it (¶33) — contradicted by 16 POA signatures.

Exhibit F

206-Document Prosecution Chain

Every outgoing USPTO document bearing Litman's name across 21 patents. Each is a separate § 51 "publication." Filing receipts, NOAs, office actions, etc.

Exhibit G

Non-Consent Emails (3)

"Not agreed to by me at anytime" and similar explicit non-consent statements from Litman. Out of 276,899 emails searched, zero consent emails exist.

Exhibit H

Website Evidence (185 items)

nathlaw.com showed Litman as "PATENT ATTORNEY" through June 21, 2025; "Retired" added ~June 25 (one day before litigation trigger); still listed through Aug 23, 2025 per 176 phone photos. Also: litmanlaw.com — second website using Litman's name.

Exhibit I

Clearest POA Signature

App 18/383,448 (Pat. 11,952,371), dated 10/24/2023. "/Joshua B. Goldberg/" and Reg. 44126 are perfectly legible. Best demonstrative for court.

Exhibit J

Lafave PTOL-85B Signatures (16)

Issue fee transmittals with printed instruction: "If no name is listed, no name will be printed." Lafave typed Litman's name anyway — 16 separate times.

Research Memos

Key analytical memoranda supporting the case theory

New: Four Categories Framework (March 25)
MSJ Preparation (March 26)
Case Theory & Strategy
Evidence Analysis
Source Documents

Discovery & Deadlines

URGENT — Freedom Bank Spoliation Track (NEW, 4/11/2026)

  • SUBPOENA Freedom Bank — ALL NGM records, account opening through 7/28/2025 closure. Signature cards, monthly statements, deposit/withdrawal detail, wire logs, closure ticket, and destination of the transferred balance.
  • SUBPOENA CPA Debbie Schaefer — working papers, trial balances, client-provided schedules, and all communications with NGM/Goldberg about Freedom Bank. Scope-of-engagement documentation for the 6/26/2025 Kren report.
  • DEPOSE Schaefer — her knowledge of Freedom Bank, why it was excluded from Exhibit A / the 6/26/2025 report, who instructed the exclusion, and when she first became aware of the account. Consider Schaefer as an adverse witness at MSJ.
  • Preserve evidence of the $16,202,064.16 discrepancy as spoliation/adverse inference exhibit. The closure 1 week post-filing converts the gap from "missing money" to active concealment.

Open Items for Counsel

  • Court reporter transcript of 12/05/2025 oral decisionOBTAINED 03/27/2026 (120525litman.pdf from Gmail). Judge Maslow's reasoning on record; Gould conceded Count V; pierce-the-veil finding; Turane cite.
  • NYSCEF Docs #62-70COMPLETE 04/10/2026. Docs #64, #66, #67, #69 obtained today. Full docket through #70 now in evidence.
  • Litman non-consent declarationDRAFTED 04/10/2026 (52 paragraphs). Ready for counsel review and client signature.
  • Assignment PDFsALL 17 OBTAINED 04/10/2026. Correspondent transition Litman → Goldberg documented across records.
  • Website evidence (Jun 21 – Aug 23, 2025)EXPANDED 04/10/2026. 9 Wayback captures + 176 nathlaw phone photos. "Retired" added ~June 25 (one day before litigation trigger). litmanlaw.com discovered as second website.
  • KNPC pre-2024 patents (Gap #3)CLOSED 04/10/2026. Zero pre-2024 KNPC patents exist listing Litman.
  • $2.4M source document (Gap #23)CLOSED 04/10/2026. Source identified as the 6/26/2025 Kren report (AAA Lawsuit Package 7-28-25). NGM's own system reconciles to $2,403,125.66. The $2.4M figure is no longer uncle's reconstruction — it is an NGM-system output.
  • AAA Lawsuit Package (7-28-25)INGESTED 04/10/2026. 352 files including federal complaint, Exhibits A–R, demand letters, and arbitration award with direct alter-ego quote. See Section 10 of April 10 findings →.
  • ~$214K in unpaid 20% payments (Nov 2024–Feb 2025). Goldberg stopped paying monthly 20% starting November 2024. Four months unpaid: $149,032 + $20,375 + $20,834 + $24,673 = $214,914. See KFU/KSU Reconciliation and Verified Financials.