For background reflectances taken equal to, or slightly lower than, the specimen reflectances, the Munsell-value, V, and the CIE 1964, W*, scales are found to be essentially linear with a power formulation for lightness previously shown to accord with lightness-spacing data for a wide variety of specimen and background reflectances. Adjustments required to make the Munsell-value function accord precisely with the power formulation for this background condition are all less than 0.2 of a Munsell-value step between 1/ and 9/. The power formulation is used to construct a table to show in Munsell terms the influence of background reflectance on perceived lightness for all combinations of specimen and background reflectance including Takasaki crispening for specimen reflectance approaching that of the background.
C. C. Semmelroth, "Adjustment of the Munsell-Value and W*-Scales to Uniform Lightness Steps for Various Background Reflectances," Appl. Opt. 10, 14-18 (1971)