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David J Cowan

Judge, Los Angeles County Superior Court

Form 700 statements

StatementFiledWhat it lists
2025 Annual
Judge, Los Angeles County Superior Court
2026-02-031 income
2024 Annual
Judge, Los Angeles County Superior Court
2025-01-293 travel

Findings

Context Travel payments · the statement

Lists $6,155.62 in travel paid by others (3 payments)

Largest: Napa, Calif. ($3,136.21, Association of Business Trial Lawyers), Honololu, Hawaii ($1,830.62, Hawaii Tax Foundation), Monterey, Calif. ($1,188.79, Association of Business Trial Lawyers). 3 of 3 are listed as gifts.

What to check
  • Who paid, and for what: speeches, conferences and nonprofit-paid travel are treated differently (Schedule E instructions).
  • Whether the paying organizations have business before the office.

Travel: Association of Business Trial Lawyers $3,136 p.2Travel: Hawaii Tax Foundation $1,831 p.2Travel: Association of Business Trial Lawyers $1,189 p.2

Rule: Travel paid by others
“Travel payments from third parties (not your employer).”Form 700 (2025/2026), Types of reportable interests ✓ quoted from the saved copy · how this rule works