From a tax standpoint, can you receive funds from both parties?

[Jason Griffin]

Hi,

     What is the best way to distribute funds to the wholesaler? Can they be divided between the seller and the purchaser 50/50? At closing, I understand that the entire amount is deposited into an escrow account, then the closing attorney can issue the difference between the price that the buyer paid and the price that seller is paid..regarding an assignable real estate contract...Or can the wholesaler be paid by the buyer or seller after closing? From a tax standpoint,  what's the best route for everyone? Thanks