Howard G. Miller was the Nose Gunner of a B-24 Liberator with serial number 42-51941.  It was part of 726 Bomber Squadron of the 451st Bomber Group.  On 17 December 1944, the Squadron was on a mission to bomb the Odertal synthetic oil refinery which was then in Germany but is now in Rzymkowice, Poland.  The following is an eyewitness account of what happened:

"I, Staff sergeant Kenje Ogata, 16037445, was ball turret gunner on an airplane in the same flight as first Lieutenant Theodore C. King, flying aircraft number 42-51941. On 17 December 1944, Lieutenant King was flying number two position, deputy flight leader, on a mission over the Odertal oil plant in Germany. Shortly after passing over the target the lead airplane seemed to be pulling out of the formation and lieutenant King, in the deputy lead position, moved to take over the lead. As Lieutenant King let down his tail hit the number one propeller of the lead ship, as it was coming back into its former position. I saw Lieutenant King’s airplane spiral down and go in a flat spin. The tail of Lieutenants King’s aircraft was sheared off. The weather was clear and just before the plane hit and burst into flame I saw one parachute open. This was at about 1255 hours at approximately 50 28N, 18 04E, in Germany." 

The plane that they collided with carried the serial number of 42-52045. Only one crew member, Joseph Weisler (photographer) survived and he was taken prisoner. The other crew members are also commemorated on the Tablets of the Missing at the Henri-Chapelle American Cemetery.  They are:  Theodore C. King (Pilot), Bernard W. Schams (Copilot), Sidney S. Grapey (Navigator), William G. Navins (Bombardier), Paul P.C. Banis (Top Turret Gunner),  James N. Wood (Lower Turret Gunner), Linn S. Arbogast (Right Waist Gunner), Frank Anderson (Left Waist Gunner), and William D. Fry (Tail Gunner) 

Information from MACR 10682