Isn't it 10 points per level without taking into account stats from gear? you ding a level you put it in magicka or health or stamina and whichever one you decide to raise goes up 10 points. I'm not in game right now so i cant double check, but i'm pretty sure thats how it was. So level 44 if equal across all three would be points = 15 / 14 / 14 or the actual values 250 / 240 / 240. Or 100 / 530 / 100 if you decide to dump it all into health. Or 330 / 300 / 100 if you decide to go for a cap of 300 health and start putting the rest into magicka.
Remember you start out as level 1 with 100/100/100 and when you hit level 2 then you have your first chance to bump up one stat by 10. So by the time you hit 44 you will have had 43 points to put into either magicka, health or stamina. Are you just trying to figure this out for yourself or you making some sort of table? From what i've seen based on what 'class' type you choose to play you get your health to an acceptable level then you start putting the rest into your magicka. If you are pure melee you ignore magicka and stamina. If you decide to play a mage i think 300 is the amount of hp you want for the harder difficulties then you start putting the rest into magicka. In fact everything i've read about stat distribution says you can ignore stamina.