taxes on sending ETH out of Robinhood wallet?

I see Robinhood has finally added ability to send crypto. what would happen in this hypothetical scenario?

John sends 1X ETH from their Robinhood account to Jane's wallet. Jane lives in Puerto Rico, which has no capital gains tax. Jane sells that ETH for USD, and gives that money to John. John reinvests it to buy his original amount of ETH. Has John avoided capital gains tax on the value of that ETH?