Business & farm

Rick, I have a question for you. If someone loans you money to invest in stock, the investment is made through a partnership. The partnership gets back the stock shares and distributes shares to each appropriate member/partner......  can the partner that borrowed money to get the shares in the first place liquidate the amount of shares needed to pay back the loan and avoid Capital Gains?  Effectively reducing the cost basis to $0? Or, would they still need to pay capital gains? This is something I have mulled over greatly, and I did not find any great documentation on it.