# Patent Revenue Linkage Analysis

**Generated:** 2026-03-26 21:15
**Case:** Litman v. Goldberg, Index No. 524343/2025
**Purpose:** Demonstrate that per-patent revenue attribution is impossible,
supporting "entire client relationship revenue" damages theory under NY CRL ss 51.

## Executive Summary

Of **906 patents** bearing Richard Litman's name issued since
June 15, 2020 (the statute of limitations cutoff):

- **18** patents (18/906) have known docket numbers
- **888** patents (888/906) have NO docket number and CANNOT be linked to any financial record
- **18** patents matched exactly to financial records (linkage rate: 2.0%)
- **0** patents matched only at family level (not patent-specific)
- **888** patents have NO financial linkage whatsoever (98.0% gap)

**CONCLUSION:** Per-patent damages calculation is impossible for 98.0% of patents.
Damages must be measured by the entire client relationship revenue stream.

## Damages Comparison

### Path A: Per-Patent (What Goldberg Wants)

| Metric | Value |
|--------|-------|
| Patents with any financial link | 18 |
| Linked revenue (billed) | $142,404.00 |
| Linked Litman 20% share | $28,480.80 |
| **Problem:** 888 patents (98.0%) have ZERO linkable revenue | |

### Path B: Entire Relationship Revenue (What Litman Seeks)

| 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 |
| Total paid to Litman | $2,730,409 † |
| **Shortfall (underpayment)** | **$504,728** † |
| Adjusted Total Paid (cash-only) | ~$2,440,409 |
| **Adjusted Shortfall (cash-only)** | **~$794,728** |

> † Includes $290,000 in MetLife long-term-disability offset entries that the arbitrator ruled were improper deductions by NGM. Litman did not receive that $290,000 as cash; it was a paper-offset bookkeeping construct. Adjusted figures (subtracting the $290K offset from "Paid" and adding it to the outstanding balance) are shown in the corresponding reading note. See `output/LITMAN_SUMMARY_DISABILITY_OFFSET_EXTRACT_20260416.md` and `output/RCL_VARIANCE_RECONCILIATION_2020_ANALYSIS_20260416.md` for the primary-ledger reconciliation.

### Why Path B Prevails

1. **Goldberg's own records don't track per-patent revenue** — billing is by docket,
   and 886 of 905 patents lack any docket mapping in available data.
2. **The 905-patent dataset has no docket numbers** — it was sourced from USPTO
   public records which do not include law firm internal billing codes.
3. **Even the 19 patents with known dockets** only link to KFU/KSU/KISR/UAEU
   reconciliation data — a fraction of total revenue.
4. **Under NY CRL ss 51, damages are measured by the value of the use** —
   Litman's name and professional identity generated ALL the revenue, not just
   the revenue from specific patents.
5. **Each patent is a separate "use"** under the deck-of-cards theory,
   but the damages from each use encompass the full commercial relationship.

## Revenue by Year (All Revenue Under Litman's Name)

| Year | Total Funds Received | Collected Fees |
|------|---------------------|----------------|
| 2020 | $2,325,950.92 | $1,653,523.16 |
| 2021 | $2,567,833.58 | $1,821,985.10 |
| 2022 | $3,508,415.75 | $2,642,939.71 |
| 2023 | $7,390,354.18 | $5,512,122.61 |
| 2024 | $6,002,737.52 | $4,401,418.87 |
| 2025_thru_may | $1,301,535.48 | $943,696.15 |

## Per-Client Breakdown

| Client | Patents | With Docket | Linked | Family Match | Unlinked | Linked Revenue |
|--------|---------|-------------|--------|--------------|----------|----------------|
| UNKNOWN | 888 | 0 | 0 | 0 | 888 | $0.00 |
| KFU | 13 | 13 | 13 | 0 | 0 | $142,404.00 |
| KSU | 2 | 2 | 2 | 0 | 0 | $0.00 |
| KISR | 1 | 1 | 1 | 0 | 0 | $0.00 |
| KNPC | 1 | 1 | 1 | 0 | 0 | $0.00 |
| UAEU | 1 | 1 | 1 | 0 | 0 | $0.00 |

## Linked Patents Detail

The following patents successfully linked to financial records:

| Patent | Docket | Assignee | Billed | Collected | Litman 20% | Source |
|--------|--------|----------|--------|-----------|------------|--------|
| 12194434 | 33056.80A | KSU | $4,030.00 | $0.00 | $0.00 | reconciliation_base |
| 12157086 | 33060.73U | KNPC | $0.00 | $0.00 | $0.00 | payments_exact |
| 12116333 | 33150.71A | KFU | $8,360.00 | $8,360.00 | $1,672.00 | reconciliation_exact |
| 12114620 | 32366.97U | KISR | $0.00 | $0.00 | $0.00 | payments_exact |
| D1046141 | 33056.38 | KSU | $0.00 | $0.00 | $0.00 | payments_exact |
| 12071437 | 33150.41U | KFU | $13,000.00 | $13,000.00 | $2,600.00 | reconciliation_exact |
| 12065424 | 33175.60A | KFU | $3,480.00 | $3,480.00 | $696.00 | reconciliation_exact |
| 12062780 | 33160.59U | KFU | $12,760.00 | $12,760.00 | $2,552.00 | reconciliation_exact |
| 12054460 | 33170.94A | KFU | $5,000.00 | $5,000.00 | $1,000.00 | reconciliation_exact |
| 12054464 | 33175.68A | KFU | $3,480.00 | $3,480.00 | $696.00 | reconciliation_exact |
| 12049459 | 33120.88U | KFU | $15,160.00 | $15,160.00 | $3,032.00 | reconciliation_exact |
| 12043608 | 33120.91U | KFU | $17,400.00 | $17,400.00 | $3,480.00 | reconciliation_exact |
| 12043609 | 33130.47U | KFU | $15,800.00 | $15,800.00 | $3,160.00 | reconciliation_exact |
| 11980937 | 33150.15U | KFU | $3,560.00 | $3,560.00 | $712.00 | reconciliation_exact |
| 11976365 | 33101.73U | KFU | $21,044.00 | $18,644.00 | $3,728.80 | reconciliation_exact |
| 11932607 | 33135.26U | KFU | $12,360.00 | $12,360.00 | $2,472.00 | reconciliation_exact |
| 11881807 | 33110.68U | KFU | $15,800.00 | $13,400.00 | $2,680.00 | reconciliation_exact |
| 11814309 | 33090.24U | UAEU | $0.00 | $0.00 | $0.00 | trust_exact |

## Methodology

### Data Sources
1. **905-patent backbone:** USPTO PatentsView query, patents listing Litman as attorney since 6/15/2020
2. **patent_app_mapping.csv:** 19 patents manually mapped to docket numbers via USPTO IFW documents
3. **KFU/KSU Reconciliation:** 3,154-line billing reconciliation from Goldberg's records (June 2025)
4. **Payments history:** 205,632-line payment ledger (July 2023 - May 2025)
5. **Trust ledger:** 27,898-line trust account ledger
6. **Year-by-year revenue:** From Goldberg's Quarterly Compensation Summaries

### Matching Strategy
1. Exact docket match in KFU/KSU reconciliation
2. Base docket match (strip suffix letter) in reconciliation
3. Exact/base docket match in payments ledger
4. Exact docket match in trust ledger
5. Family-level match (top-level number) in reconciliation

### Key Finding

**888 of 906 patents (98.0%)**
have no docket number at all. The 905-patent dataset sourced from USPTO public records
contains only patent number, title, inventors, and issue date — no internal firm billing codes.
Without docket numbers, there is NO WAY to connect a specific patent to a specific dollar amount.

This is not a failure of analysis — it reflects the fundamental structure of the data.
Goldberg's firm billed by docket number, but USPTO public records do not include docket numbers.
The bridge between the two systems exists only for the 19 patents where we obtained
USPTO IFW (Image File Wrapper) documents that contained the firm's internal docket reference.

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*This analysis supports the damages theory in Litman v. Goldberg, Index No. 524343/2025.*
*Every dollar of revenue collected under Litman's name is attributable to the unauthorized*
*use of that name, regardless of whether it can be traced to a specific patent.*