*pacl = posix_state_to_acl(&effective_acl_state, flags);
        if (IS_ERR(*pacl)) {
                ret = PTR_ERR(*pacl);
+               *pacl = NULL;
                goto out_dstate;
        }
        *dpacl = posix_state_to_acl(&default_acl_state,
                                                flags | NFS4_ACL_TYPE_DEFAULT);
        if (IS_ERR(*dpacl)) {
                ret = PTR_ERR(*dpacl);
+               *dpacl = NULL;
                posix_acl_release(*pacl);
+               *pacl = NULL;
                goto out_dstate;
        }
        sort_pacl(*pacl);
 
        /* Get inode */
        error = fh_verify(rqstp, fhp, 0 /* S_IFREG */, MAY_SATTR);
        if (error)
-               goto out;
+               return error;
 
        dentry = fhp->fh_dentry;
        inode = dentry->d_inode;
 
        host_error = nfs4_acl_nfsv4_to_posix(acl, &pacl, &dpacl, flags);
        if (host_error == -EINVAL) {
-               error = nfserr_attrnotsupp;
-               goto out;
+               return nfserr_attrnotsupp;
        } else if (host_error < 0)
                goto out_nfserr;
 
        host_error = set_nfsv4_acl_one(dentry, pacl, POSIX_ACL_XATTR_ACCESS);
        if (host_error < 0)
-               goto out_nfserr;
+               goto out_release;
 
-       if (S_ISDIR(inode->i_mode)) {
+       if (S_ISDIR(inode->i_mode))
                host_error = set_nfsv4_acl_one(dentry, dpacl, POSIX_ACL_XATTR_DEFAULT);
-               if (host_error < 0)
-                       goto out_nfserr;
-       }
-
-       error = nfs_ok;
 
-out:
+out_release:
        posix_acl_release(pacl);
        posix_acl_release(dpacl);
-       return (error);
 out_nfserr:
        if (host_error == -EOPNOTSUPP)
-               error = nfserr_attrnotsupp;
+               return nfserr_attrnotsupp;
        else
-               error = nfserrno(host_error);
-       goto out;
+               return nfserrno(host_error);
 }
 
 static struct posix_acl *