(dissenting).
I respectfully dissent. I would affirm the trial court.
I would agree with the majority opinion’s technical and narrow construction of South Dakota’s redemption laws if innocent third party purchasers were involved. However, that is not the case here. In fact, Effie’s trial brief says it best:
The sale of the real estate by FHA to William Dougherty was a sham as far as William Dougherty remaining in the farming business. The practical effect of the transfer to Dougherty was a transfer to Greg English. This was made possible by Federal statutes that permitted Dougherty to [extend] the redemption period after the Sheriff’s Deed was given to FHA. FHA regulations may not have been violated but this court has the equitable power to consider the transfer by Dougherty to English of the real estate as an effort by Dougherty to sell the real estate as required in the divorce decree. Consequently, the $12,-000.00 windfall should be distributed as required in the divorce decree. *324William Dougherty and Greg English are taking advantage of the Federal Government’s “largesse” at the taxpayer’s expense. These two “divvied up” the benefits legislatively intended for economically deprived farmers. This is dead wrong. If this “windfall” is going to be permitted or tolerated, it should at least be applied against the $5,400 in existing debts as required by the divorce decree.