"The dominant (though not the only) tactical formation for the infantry in both attack and defense remained 'two up, one back.' This was a product of the triangular organization that the infantry used from platoon to division level. Triangular units had three main 'maneuver' elements (weapons units did not count as 'maneuver' elements). Rifle platoons had three squads; rifle companies three rifle platoons; battalions, three rifle companies; and so forth. This encouraged commanders to place two of their maneuverunits forward while keeping back the third so that it could relieve or reinforce a frontline unit."
--John Sayen, U.S. Army Infantry Divisions 1944-45 (28)
Heard this on the TV once.
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