James C. Cruggs died as a Prisoner of War at PW Camp #4 – O’Donnel Tarlac Luzon Philippines 15-120. He is buried at Manila American Cemetery, Fort Bonifacio, Manila, Philippines, Plot H, Row 12, Grave 12.
- Rank: Staff Sergeant
- Date of death: 28 May 1942
- County: Knox
- Service Branch: Army/Army Air Forces
- Division/Assignment: 16th Bomber Squadron, 27th Bomber Group, Light
- Theater: Pacific
- Conflict: World War II
- Burial/Memorial Location: Manila American Cemetery, Fort Bonifacio, Manila, Philippines
- Location In Memorial: Pillar XIV, Middle Panel
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