Yeah, I am seeing that. I was just reading the RAC derivation of that formula.
https://web.archive.org/web/20201124043924/https://www.designchambers.com/wolfhound/wolfhoundRACHP.htm
The concept is as interesting as it is wrong. Even back in the 50s those numbers were out of date.
When it comes to TAXES the concept or reasoning is almost always flawed.
