A New Iberia man is behind bars accused of second-degree murder in the death of his son.

36-year-old Michael Miller was taken into custody by the Iberia Parish Sheriff’s Detectives. Miller claims he fell on top of Dylan Friday while they were hanging Christmas decorations. But detectives said that according to medical staff at Iberia Medical Center, Dylan’s injuries did not match Miller’s story.

Detectives also said that the mother of the child had previously filed complaints with child services. Detectives said after looking at all of the evidence, they charged Miller with second-degree murder.

But Miller’s family doesn’t buy it, they believe Miller was telling the truth and there was a horrible accident.

"I know he's in Heaven, but I'd rather him be here," cried David Miller. He’s talking about his 7-year-old nephew Dylan Louviere. Neighbors and family described Dylan as a little boy full of life, and said they are having trouble believing that he is gone.

"They loved him so much, you know we all did. And I just don't want people out there to think that my brother was some kind of ruthless murderer, he lived for that little boy," Miller said.

David’s brother Michael Miller is accused of second-degree murder. Iberia Parish detectives charged him because of a previous complaint to child services by the boy’s mother, who lost custody of him, inconsistencies in Miller’s story, and physical evidence.

But neighbors believe Miller, who said he fell on his son while hanging Christmas decorations. "Mike's a big guy, he's about 350 and the little boy's about 40 so it could be an accident, I really do think so," explained Rudy Sons, a neighbor.

Sons little boy often played with Dylan. He said a lot of times, after school they would play basketball at Dylan’s house. He said it’s been hard trying to explain to his son why Dylan can’t play basketball anymore. "I really don't think he really understands the extent of what really happened but I mean he knows his friend is gone," Sons said.

And as Miller’s family picks up Dylan’s Christmas presents, they remember the good times they all shared. But they say now the holidays will only remind them of this horrible tragedy. "Christmas will never, never be the same for us," Miller sobbed. The cause of little Dylan’s death is pending, but the Iberia Parish Coroner is expected to complete his report Tuesday afternoon.

A representative with the Louisiana Department of Social Services confirmed that they received a complaint from the child’s mother but after an investigation there was no indication of abuse or neglect. Michael Miller gained custody of Dylan in July. Miller remains in the Iberia Parish jail, where his bond has been set at $500,000.00.