Order — No. 1:24-cv-00040 (Dkt. 43, W.D. Tex.)

Summary

An order granting the defendants' motion for summary judgment and denying the plaintiff's, filed September 15, 2025 as Document 43 in Horseshoe Bay Resort Holdings, LLC v. The United States Small Business Administration and Isabella Casillas Guzman, No. 1:24-cv-00040-DAE, in the U.S. District Court for the Western District of Texas. The plaintiff appealed the SBA's denial of forgiveness of a $2,370,747.50 PPP loan after the SBA found a combined employee count of 593 with affiliates and no NAICS code beginning with 72. The court holds that no statute or regulation cited requires the SBA to conduct a primary-industry analysis and that the SBA's final decision was not arbitrary or capricious. The plaintiff's claims are dismissed with prejudice. The signature block names Senior United States District Judge David Alan Ezra.

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