The President of the United States of America, authorized by Act of Congress July 9, 1918, takes pleasure in presenting the Silver Star to Colonel (Cavalry) Walter Emerson Finnegan, United States Army, for gallantry in action while serving as Commanding Officer of the 7th Cavalry Regiment, 1st Cavalry Division, In action against the enemy at Luzon, Philippine Islands, in 1945. A small, heavily armed Japanese force attacked Colonel Finnegan’s regimental and squadron command posts in the midst of a fierce story. With the advantage of surprise, Japanese mortar, rifle, and machinegun fire wounded five officers and enlisted me. Quickly, Colonel Finnegan organized his small headquarters force of clerks, outpost guards, and a few wandering guerrillas and restored order. The small force then counterattacked the enemy, causing the well-armed Japanese to break and run in confusion. The gallant actions and dedicated devotion to duty demonstrated by Colonel Finnegan, without regard for his own life, were in keeping with the highest traditions of military service and reflect great credit upon himself and the United States Army.