A cassette recording has limited dynamic range at best. Additionally the sound was not stellar, even in the best of cases. 16/44 could be overkill. You could capture it at 24/192, but all you will have is a very big file containing a copy of a so-so recording. You cannot make the copy better than the original. But don't let that stop you if you want to do it.
Found this with a quick Google:
"Compact Cassette tape performance ranges from 50 to 56 dB depending on tape formulation, with Metal Type IV tapes giving the greatest dynamic range, and systems such as XDR, dbx and Dolby HX noise reduction circuitry increasing it further. Specialized bias and record head improvements by Nakamichi and Tandberg combined with Dolby C noise reduction yielded 72 dB dynamic range for the cassette."
This is the theoretical max, which translates to 12 bit digital. If you used state-of-the-art hardware and software when you made the tapes you might approach this 72dB range. Did you?