Roger Rodas and the Fast & Furious star were killed in the high-speed accident in Santa Clarita, California, in November 2013.
Kristine Rodas claims the company's 2005 Porsche Carrera GT suffered from design flaws and had faulty suspension.
"The Carrera GT was unsafe for its intended use by reason of defects in its manufacture, design, testing, component and constituents, so that it would not safely serve its purpose," the lawsuit states.
The Los Angeles County Sheriff's department said the crash was caused by excessive speed and not mechanical problems.
Its investigation found Mr Rodas was driving the car at speeds of 80 to 93mph (129 to 150kph) before he lost control.
However, Mrs Rodas' complaint said her husband was driving the Porsche at 55mph before the accident.
After the crash, Porsche sent engineers to California to review the rare car's wreckage. They found no problems with the vehicle.
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