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Mega retailing giant Walmart is allegedly blaming comedian and actor Tracy Morgan’s (pictured) for serious injuries he sustained after the limo van he was traveling in collided with their tractor-trailer last June, according to TMZ.

Morgan was reportedly not wearing a seatbelt.

TMZ claims Walmart filed legal documents stating the celebrity was negligent with regards to wearing a seatbelt but refused to comment on whether they laid any blame on the driver of their tractor-trailer truck.  The site also alleges, Walmart refuses to acknowledge whether the truck driver, Kevin Roper, was in fact one of their employees.

The former “30 Rock” star reportedly filed a lawsuit against the retailer citing negligence on the part of the truck driver in the June 7th accident that seriously injured him and killed his friend, comedian James ‘Jimmy Mack’ McNair.

On the evening of the accident, Morgan, Mack and their entourage left an event and were traveling on the New Jersey Turnpike when a Walmart tractor-trailer truck slammed into their Mercedes-Benz limo van.  The struck vehicle spun out of control, wound up on its side and its passengers sustained injures.  Morgan, 45, was critically injured and suffered broken ribs and a broken leg.  McNair died in the crash and two other comedians and Morgan’s assistant, Jeff Millea, were also injured.

Roper, a resident of Jonesboro, Georgia, whom prosecutors have had not slept “for a period in excess of 24 hours” at the time of the accident, was charged with one count of death by auto and four counts of assault by auto.

Meanwhile, A Walmart spokesperson issued a statement to HNGN.com regarding Morgan’s case against the retailer:

“Walmart filed its official response to the plaintiffs’ lawsuit earlier today, and the company continues to stand willing to work with Mr. Morgan and the other plaintiffs to resolve this matter.”