A superficial similarity does not an inspiration make. Hell, that example doesn't make much sense. The elves in LotR were going to a specific place, a paradise, like coming home. The First Ones went *away* from their homes with no destination in mind. Just "out there" into the void between galaxies.
Even so, that's *one* story element among hundreds. JMS has made no bones about what his influences were and while LotR is in there, it's nowhere near as significant as some people try to make out. Ironic considering how for years people insisted that LotR was an allegory for WWII, even after Tolkien said otherwise.