Offer for $60k Over Appraised Value

[Donald Hendricks]

Long story short, my neighbor sold his 120 acres of vacant land to a jerk. The jerk and I have been fueding since nearly day 1.   Jerk has been wanting to buy my land & house.  I have been telling him to bring me an offer that would motivate me.  I also told him that I would not pay RE commisions.   Today, I get an offer through my agent thwt I bought the place through for $60k over appraised value.

So...  I might be a little motivated with his offer, but still unsure.  Two issues:

1) what is my obligation to pay commisions now that he has involved 2 RE agents?

2) how can I structure the sale to avoid Cap Gains tax.  I have not owned the place for 2 years yet.  2 years will be up in December of this year.