You mean for taller people to do or to do against taller people?
It's all relative, there are not really any hard or fast rules. It's a mistake to limit one's study of Judo because of judo "folk wisdom".
I'm 5'7" tall with 30 inch inseam (that means short legs!). I've thrown a lot of people with Uchi Mata in shiai and randori, when in fact, my tokui waza has always been various forms of Seoi Nage (folk wisdom, LOL).