In planning the battle for Luzon, MacArthur would have liked to surprise his waiting opponent. But Yamashita understood that Lingayen Gulf offered the only approach to the central Luzon plain, on which U.S. tanks could maneuver most effectively. It also had the best road and rail networks approaching Manila. Although he initially stationed 36,000 troops to cover the 22 miles of landing beaches, Yamashita conceded that U.S. naval firepower would just scythe his men down on the shoreline. And despite his public bravura, the Japanese commander knew that, with Halsey’s and Kinkaid’s U.S. fleets now masters of the sea, and Kenney’s planes filling the skies, the best he could really hope for was a holding action through a defense in depth to give the home islands time to prepare for the inevitable invasion.
So, in December 1944, he withdrew his men and headquarters, along with…
