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104th Infantry Division...served in WW2 and ended up facing USSR units at the end. Mayor Ed Koch was part of this division. After the war, became a training unit supporting reserves and reserve units in the Pacific Northwest.
BAR gunner looks to be proudly wearing his CIB which the trainees do not (yet) have...
Noted two things in this picture beyond the obvious; the carbine has an "I" cut stock and the bumperettes on the jeep are upside down :)
Bar gunner pointing to his weapon's mag housing and asking the carbineer "You know what goes in here?" Note the look of confusion on his little face...and he's wearing a cartridge belt instead of a pistol belt and mag pouches. One leather 1907 sling and two canvas...on the rifles.