A gift, a transfer of goods or assets of value for no consideration (i.e., payment). Gratuitous transfers can give rise to a tax liability and may also be avoidable (cancelable) transactions under bankruptcy laws. In addition, the term “gratuitous transfer from the public to authors” was used by Justice John Paul Stevens to describe term extensions to intellectual property rights arising ex post facto, i.e., after the original copyright had expired, due to U.S. legislation extending copyright terms in his dissent to the decision in the United States Supreme Court Case Eldred v Ashcroft.