Regarding Barefoot_Bookbabes comment that Tolkien never denied that TLOTR was about WWII, he did in fact do that,
"Many commentators[89] have remarked on a number of potential parallels between the Middle-earth saga and events in Tolkien's lifetime. The Lord of the Rings is often thought to represent England during and immediately after World War II. Tolkien ardently rejected this opinion in the foreword to the second edition of the novel, stating he preferred applicability to allegory."
[Tolkien, J. R. R. (1954), The Fellowship of the Ring, The Lord of the Rings, Boston: Houghton Mifflin (published 1987), Foreword, ISBN 0-395-08254-4]
Christianity itself follows this pattern of inner consistency and external truth.
"This theme is taken up at greater length in his essay "On Fairy-Stories", where he argues that fairy-stories are so apt because they are consistent both within themselves and with some truths about reality. He concludes that Christianity itself follows this pattern of inner consistency and external truth."
Longenecker, Dwight. Why Tolkien said No to Narnia, Spero News, 12 November 2008. Retrieved 4 April 2009.
"His belief in the fundamental truths of Christianity leads commentators to find Christian themes in The Lord of the Rings. Tolkien objected strongly to C. S. Lewis's use of religious references in his stories, which were often overtly allegorical.
Longenecker, Dwight. Why Tolkien said No to Narnia, Spero News, 12 November 2008. Retrieved 4 April 2009.
http://www.leaderu.com/humanities/wood-biography.html