$16.98M
Fees Collected
Under Litman's Name
(2020–2025)
$728,690
Underpaid to Litman
(2020–2022)
$3.18M
Outstanding AR
Still Under Litman's Name
(as of June 2025)
$0
Litman's Consent
to Use His Name
After 6/15/2020
| Year |
Total Funds Received |
Collected Fees |
20% Owed to Litman |
Amount Paid |
Shortfall |
| 2020 |
$2,325,951 |
$1,653,523 |
$330,705 |
$255,000 |
($75,705) |
| 2021 |
$2,567,834 |
$1,821,985 |
$364,397 |
$120,000 |
($244,397) |
| 2022 |
$3,508,416 |
$2,642,940 |
$528,588 |
$120,000 |
($408,588) |
| 2023 |
$7,390,354 |
$5,512,123 |
$1,102,425 |
$1,166,395 |
$63,970 |
| 2024 |
$6,002,738 |
$4,401,419 |
$880,284 |
$880,284 |
— |
| 2025 (Jan–May) |
$1,301,535 |
$943,696 |
$188,739 |
$188,730 |
— |
| TOTAL (post-SOL) |
$23,096,828 |
$16,975,686 |
$3,395,138 |
$2,730,409 |
($728,690) |
Key Finding
From 2020 through 2022, Goldberg unilaterally reduced Litman's compensation from $75,000/quarter to $30,000/quarter — while revenue under Litman's name continued at hundreds of thousands per quarter. Only after the arbitration award (July 2023) did Goldberg begin paying the contractual 20%.
Source: "Litman 2025 Summary_April.xlsx" — Quarterly Compensation Summary prepared by Goldberg and emailed to Litman
The Pattern
Goldberg cut Litman's quarterly payments from $75,000 to $30,000 in Q4 2020, then held flat at $30K/quarter for two years — while collecting millions in fees under Litman's name. After the arbitration forced compliance (July 2023), payments tracked the 20% rate. But throughout it all: Litman never consented to his name being used.
Representative months showing the scale of fees collected under Litman's name — each dollar billed under his professional identity without his consent:
Oct 2023
$790,830
$561,899 in fees
Nov 2023
$1,131,522
$895,230 in fees
Dec 2023
$1,299,862
$1,000,947 in fees
Feb 2024
$1,120,457
$816,568 in fees
Mar 2024
$1,125,037
$780,053 in fees
Oct 2024
$1,594,603
$1,285,599 in fees
Peak Revenue
In Q4 2022 alone, $2,030,639 in total funds were collected under Litman's name ($1,573,344 in fees). At that point, Litman was being paid only $30,000 per quarter — a rate of 1.9% instead of the contractual 20%.
Source: "Litman 2025 Summary_April.xlsx" — monthly breakdowns from Goldberg's own records
From the Fee Allocation Summary (Q1 2020) showing how collected fees were split:
80% — Goldberg / NGM
20% — Litman
Goldberg / NGM: $380,729 (Q1 2020)
Litman's 20%: $95,182 (Q1 2020)
| Component (Q1 2020) |
Amount |
% |
| Total Billed Under Litman's Name |
$823,289 |
100% |
| Collected Fees |
$475,911 |
— |
| Litman's 20% of Collected Fees (owed) |
$95,182 |
20% |
| Goldberg / NGM Retained |
$380,729 |
80% |
| Actually Paid to Litman (Q1 2020) |
$75,000 |
15.8% |
| Shortfall (Q1 2020 alone) |
($20,182) |
— |
Source: "Fee Allocation Summary 1QTR2020 4.8.2020.xlsx" — prepared by Goldberg, showing docket-by-docket fee breakdown
$214,532
Goldberg paid for
Litman's practice (2017)
→
$16.98M
Fees collected under
Litman's name (2020–2025)
79x
Return on
"Investment"
$13.56M
Goldberg / NGM
Retained (80%)
$2.73M
Paid to Litman
(post-SOL total)
The Bottom Line
Goldberg paid $214,532 for a "combination" of practices in 2017. After the statute of limitations cutoff (June 15, 2020), he continued using Litman's name — without consent — to collect $16.98 million in fees. His own spreadsheets document every dollar. He paid Litman below the contractual rate for years while retaining $13.56 million for himself and the firm.
$3,183,566
Total Outstanding AR
Attributed to Litman
(as of June 2025)
1,345
Individual Line Items
Billed Under
"RL" Collector Code
What This Means
As of June 2025, $3,183,566 in unpaid client invoices remain attributed to Richard Litman in Goldberg's own billing system. Every one of these invoices was sent under Litman's professional identity. This is not historical data — these are active receivables that Goldberg is still attempting to collect using Litman's name.
Source: "Receivables_All.xlsx" (June 5, 2025) — Goldberg's accounts receivable report, column "COLL" shows "RL" (Richard Litman) as collector for all 1,345 items
| Component |
Amount |
| Monthly payments owed (Oct 2020 – Feb 2023) |
29 payments × $10,000 |
| Total principal |
$290,000 |
| Interest (per diem $1.643 × days accrued) |
$26,870 |
| Total Arbitration Award (July 17, 2023) |
$316,870 |
Context
The arbitration addressed only the payment shortfall — the difference between what Goldberg owed and what he paid. It did not address the core issue in this lawsuit: that Goldberg was using Litman's name without consent. Goldberg admitted in his Answer (Doc #65, ¶32) that Litman's name appeared on patent front pages after June 15, 2020.
Source: "Calculation of Award.xlsx" (July 16, 2023) — prepared by Goldberg showing his own calculation of what he owed