Is there any case law where a party has relied on the old rule that states that a party must pay the same amount of taxes as an equalization rate?

MultiRegion, United States of America

The following excerpt is from In re Old Carco LLC, 538 B.R. 674 (Bankr. S.D.N.Y. 2015):

Harper v. Virginia Dep't of Taxation, 509 U.S. 86, 98, 113 S.Ct. 2510, 125 L.Ed.2d 74 (1993), and the individual equities of the case or the party's reliance on the old rule are irrelevant:

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