I might hazard a guess. Impure preparations of proteins may have nucleic acids as one of the impurities. Although proteins usually absorb maximally around 280 nm, nucleic acids absorb strongly around 260. Therefore, one must find a way to factor out the nucleic acid contribution. The Warburg-Christian equation is that protein (mg/mL) = 1.55A(280) - 0.76A(260).