There is not much increment in study power once the case to control ratio is >1:4. Very less increment in power but high increase in resources to collect data from larger number of control makes us decide toward enough powered by not unnecessairly high number of controls. This book gives good description around it- https://books.google.com.au/books?id=VJDSBQAAQBAJ&dq=Woodward+Mark+Epidemiology+text