FOR PUBLICATION
CONCURRING OPINION BY WATANABE, ACTING C.J.
In light of Rules 1 (1) and 29 (2) of the Rules of the Tax Appeal Court of the State of Hawai`i, I believe that the separate judgment requirement of Hawai`i Rules of Civil Procedure (HRCP) Rule 58 may apply in some situations to Tax Appeal Court cases. See Jenkins v. Cades Schutte Fleming & Wright, 76 Hawai`i 115, 119, 869 P.2d 1334, 1338 (1994). Indeed, in Rhoads v. Okamura, 98 Hawaii 407, 49 P.3d 373 (2002), the Hawai`i Supreme Court appears to have implicitly acknowledged that HRCP Rule 58 is applicable to such cases. Id. at 410-11, 49 P.3d at 376-77.
In this case, however, Appellant-Appellant Donald A. Lewis (Lewis) is appealing an order dismissing his appeal to the Tax Appeal Court in its entirety, for lack of subject matter jurisdiction. In Ellis v. Crockett, 51 Haw. 45, 451 P.2d 814, reh'g denied, 51 Haw. 86, 451 P.2d 814 (1969), the Hawai`i Supreme Court held that "[a]n order dismissing a complaint in its entirety is a judgment denying all relief to the plaintiff whose complaint is being dismissed[,]" and that an "order dismissing the entire case is in fact a judgment" governed by HRCP Rule 58. Id. at 59, 451 P.2d at 824 (emphases in original). In light of Ellis, the facts of which are distinguishable from Jenkins, I agree that we have appellate jurisdiction to consider the merits of Lewis's appeal. In all other respects, I concur with the majority's opinion.
1. Rule 1 of the Rules of the Tax
Appeal Court of the State of Hawai`i (RTACSH) provides, in relevant
part:
FORM AND STYLE OF PAPERS.
RTACSH Rule 1 (emphasis added).
2. Rule 29 of the RTACSH provides, in relevant part, as follows:
In procedural matters not specifically provided for by the foregoing rules, the court will be guided, to the extent applicable, by the Rules of the Circuit Courts of the State of Hawai`i, and the Hawai`i Rules of Civil Procedure.
RTACSH Rule 29 (emphases added).