I had a minor in physics (technically a double minor - physics and bourbon) and would need to know the coefficient of air resistance to determine the time for the trains to meet the fly...  

Not that I care about flies.

I also wonder how the number of years (15) was picked in the tax problem.  Did it have to do with George's Level 15?  My clients would have a colossal disadvantage - I'm only Level 4.

(A never-announced Lacerte community rule: After you marked a response as the solution, the comments that followed are game.)  

Joking aside, my 2 cents:

For the 3-year installment sale idea to fly (nothing to do with the aforementioned fly), I would need to see three cancelled checked from the Seller to the Buyer, and three (each of equal amount to the purported installment amounts) from Buyer to Seller for the so-called (refinancing) loans.  Otherwise, substance-over-form rules and the installment sale is really for15 years. 

Even if my clients had the cancelled checks, I would still need to consider whether the deal could be collapsible transactions. 

But then, why would the IRS care?  The tax payments for the sale transaction were accelerated.  Which brings me to my curiosity as to why pay the tax in three when you could pay in 15 years?  Because the capital gain rate may go up?  On the flip side of that, even today, a dollar definitely feels like it's worth a lot less than a dollar last year....   But then, it's me.