Tenants in Common - Will I Incur Capital Gain Taxes?

[Account Closed]

All: Can anyone please let me know whether or not I will personally incur capital gain taxes when my tenants in common partner sells his 50% interest of two properties we co-own? I was thinking I should not incur any capital gain taxes since I will be still keeping my 50% interest. However, I was concerned that he may cause me to incur capital gain taxes because he is selling his 50% interest. Would that be the case? Please kindly let me know and I would greatly appreciate your help. Thanks in advance! Art