Rohan as the Soviet Union

Of the forces fighting against Mordor, Rohan probably suffers the greatest losses. They are also initially hesitant to be involved in this epic war, thinking they can avoid it, just as the USSR maintained a Nonaggression Pact with Germany at the outset of the war. Eventually, though, Rohan comes to the aid of Gondor, and at the end of the day, one could certainly argue that Rohan was the most influential nation in Mordor's demise. From this, we can assume that Grima Wormtongue represents Vyacheslav Molotov, the Soviet foreign minister who engineered a pact with the Nazi forces in the same way Wormtongue forged a similar alliance. King Theoden is Josef Stalin - a fairly disagreeable politician who seems to love power-tripping, but is ultimately instrumental in the war effort. This leads us to believe that Eomer is Georgi Zhukov, partially because Zhukov was a fantastic Soviet general, but mostly because we can't really fit Eomer anywhere else. We would assume then that The Battle of Helm's Deep is The Battle of Stalingrad, since it was a ruthless siege which occurred in unfavorable weather conditions but ultimately served as somewhat of a turning point in the war.