Gauss's first argument for least squares / William C. Waterhouse.
Abstract:
'Gauss first published an argument for the law of least squares in the "Theoria Motus" of 1809, though he had been using the law for some time. His argument there was influential throughout the 19th century, but historians recently have found its logic confusing ... I hope to show that these [historians'] analyses rest on a misunderstanding of the actual structure of the argument ...'
Archive for history of exact sciences Vol. 41 (1990), p. 41-52