The only tangible similarity between the songs is the line "We run things, things no run we," which shares a spot in both choruses, although Miley's is slightly different: "We run things. Things don't run we".
He is suing Miley and Sony to block further distribution, sales, and performances of the song, as well as seeking the massive payout.
He said Cyrus' song "owes the basis of its chart-topping popularity to and its highly-lucrative success to plaintiff May's protected, unique, creative and original content."
Flourgon's track never charted in the US, and was released four years before Miley was born.
It was kept from the top by Robin Thicke's Blurred Lines itself the subject of a high-profile copyright case over its resemblance to a 1977 Marvin Gaye song.
May is not the first artist to try claim ownership of lyrics; Taylor Swift frequently files to trademark lines from her songs.
She has attempted to claim the likes of "this sick beat"; "party like it's 1989"; "cause we never go out of style"; and even "The old Taylor can't come to the phone right now.. because she's dead" for use on merchandise.