New York — The relationship between Wal-Mart's chief executive and entrepreneur Irwin Jacobs, a vendor to the world's largest retailer, is taking some heat.

In the latest salvo aimed at her employer, fired Wal-Mart marketing executive Julie Roehm claimed in a court filing that CEO Lee Scott misused the company's ethics policy and accepted trips and received preferential prices on yachts and jewelry from Jacobs.

Jacobs owns a number of companies, including Genmar Holdings Inc., a builder of recreational boats, and Jacobs Trading Co., which purchases unsold merchandise from Wal-Mart Stores Inc.

In the documents filed Thursday in the U.S. District Court in Detroit, Roehm — who is challenging Wal-Mart's charges of improprieties like accepting gifts from vendors and having an affair with a subordinate — also attacked other senior executives for accepting trips, concert tickets and other gifts from vendors.

Roehm's suit contends that Scott and his wife frequently used private airplanes provided by Jacobs to travel to their residences in Longboat Key, Fla., and Las Vegas.

Through his relationship with Jacobs, Scott was able to purchase a large pink diamond for his wife at a preferential price, she claims. Scott, she argued, maintained a relationship with Jacobs that goes "beyond a business relationship."

Wal-Mart spokesman John Simley dismissed Roehm's charges, saying "This lawsuit is about Julie Roehm and her misconduct. Her document shows how weak her case is."

He continued: "We will address these issues in court. The allegations of impropriety involving our CEO Lee Scott are untrue."

Jacobs called Roehm's attacks untrue and "outrageous" and vowed that if Roehm declines to retract her statement, he will sue her and her lawyer.

Wal-Mart's ethics policy forbids company officials from accepting gifts or gratuities from vendors and those seeking to do business. The policy extends even to such nominal items as a bottle of water.

Roehm's filing follows a move by Rhode Island's state treasurer, publicized Thursday, to ask the Securities and Exchange Commission to investigate whether Wal-Mart violated securities laws by not disclosing that Scott's son Eric works for Jacobs Trading. Wal-Mart has maintained there is no requirement under the law for a disclosure and no conflict of interest.

Jacobs flatly denied all of Roehm's charges.