Not a C-programmer at all but I would separate out the resource creation/access from acting on the resource. So Open X, Do Y on X, Close X would have do Y on X

Not a C-programmer at all but I would separate out the resource creation/access from acting on the resource. So Open X, Do Y on X, Close X would have do Y on X in a separate function and possibly Open X and Close X as well. This way Close X would be executed regardless of the result of Do Y on X. Only by doing multiple things in one function you really need to use goto's in C. (again, as far I can judge coding in C, not an expert!)