You seem to be having trouble with the patent yourself...

I don't want YOU to do any of the work for me. It's why I want you to supply the proper reference to Gerzon's work..

Do you even have the equations? They are not in the link Joel posted. They are in the AES reprint of the patent though

The equations are not in dispute. What is in dispute, is the interpretation you are attempting to place upon them.

Provide the link/reference to the Gerzon material so we can see if you've completely mangled what he said...