int tcp_rcv_state_process(struct sock *sk, struct sk_buff *skb,
			  const struct tcphdr *th, unsigned int len)
{
	struct tcp_sock *tp = tcp_sk(sk);
	struct inet_connection_sock *icsk = inet_csk(sk);
	int queued = 0;
	int res;

	tp->rx_opt.saw_tstamp = 0;

	switch (sk->sk_state) {
	case TCP_CLOSE:
		goto discard;

	case TCP_LISTEN:
		if (th->ack)
			return 1;

		if (th->rst)
 			goto discard;
 
 		if (th->syn) {
 			if (icsk->icsk_af_ops->conn_request(sk, skb) < 0)
 				return 1;
 
			/* Now we have several options: In theory there is
			 * nothing else in the frame. KA9Q has an option to
			 * send data with the syn, BSD accepts data with the
			 * syn up to the [to be] advertised window and
			 * Solaris 2.1 gives you a protocol error. For now
			 * we just ignore it, that fits the spec precisely
			 * and avoids incompatibilities. It would be nice in
			 * future to drop through and process the data.
			 *
			 * Now that TTCP is starting to be used we ought to
			 * queue this data.
			 * But, this leaves one open to an easy denial of
			 * service attack, and SYN cookies can't defend
			 * against this problem. So, we drop the data
			 * in the interest of security over speed unless
			 * it's still in use.
			 */
			kfree_skb(skb);
			return 0;
		}
		goto discard;

	case TCP_SYN_SENT:
		queued = tcp_rcv_synsent_state_process(sk, skb, th, len);
		if (queued >= 0)
			return queued;

		/* Do step6 onward by hand. */
		tcp_urg(sk, skb, th);
		__kfree_skb(skb);
		tcp_data_snd_check(sk);
		return 0;
	}

	res = tcp_validate_incoming(sk, skb, th, 0);
	if (res <= 0)
		return -res;

	/* step 5: check the ACK field */
	if (th->ack) {
		int acceptable = tcp_ack(sk, skb, FLAG_SLOWPATH) > 0;

		switch (sk->sk_state) {
		case TCP_SYN_RECV:
			if (acceptable) {
				tp->copied_seq = tp->rcv_nxt;
				smp_mb();
				tcp_set_state(sk, TCP_ESTABLISHED);
				sk->sk_state_change(sk);

				/* Note, that this wakeup is only for marginal
				 * crossed SYN case. Passively open sockets
				 * are not waked up, because sk->sk_sleep ==
				 * NULL and sk->sk_socket == NULL.
				 */
				if (sk->sk_socket)
					sk_wake_async(sk,
						      SOCK_WAKE_IO, POLL_OUT);

				tp->snd_una = TCP_SKB_CB(skb)->ack_seq;
				tp->snd_wnd = ntohs(th->window) <<
					      tp->rx_opt.snd_wscale;
				tcp_init_wl(tp, TCP_SKB_CB(skb)->seq);

				if (tp->rx_opt.tstamp_ok)
					tp->advmss -= TCPOLEN_TSTAMP_ALIGNED;

				/* Make sure socket is routed, for
				 * correct metrics.
				 */
				icsk->icsk_af_ops->rebuild_header(sk);

				tcp_init_metrics(sk);

				tcp_init_congestion_control(sk);

				/* Prevent spurious tcp_cwnd_restart() on
				 * first data packet.
				 */
				tp->lsndtime = tcp_time_stamp;

				tcp_mtup_init(sk);
				tcp_initialize_rcv_mss(sk);
				tcp_init_buffer_space(sk);
				tcp_fast_path_on(tp);
			} else {
				return 1;
			}
			break;

		case TCP_FIN_WAIT1:
			if (tp->snd_una == tp->write_seq) {
				tcp_set_state(sk, TCP_FIN_WAIT2);
				sk->sk_shutdown |= SEND_SHUTDOWN;
				dst_confirm(__sk_dst_get(sk));

				if (!sock_flag(sk, SOCK_DEAD))
					/* Wake up lingering close() */
					sk->sk_state_change(sk);
				else {
					int tmo;

					if (tp->linger2 < 0 ||
					    (TCP_SKB_CB(skb)->end_seq != TCP_SKB_CB(skb)->seq &&
					     after(TCP_SKB_CB(skb)->end_seq - th->fin, tp->rcv_nxt))) {
						tcp_done(sk);
						NET_INC_STATS_BH(sock_net(sk), LINUX_MIB_TCPABORTONDATA);
						return 1;
					}

					tmo = tcp_fin_time(sk);
					if (tmo > TCP_TIMEWAIT_LEN) {
						inet_csk_reset_keepalive_timer(sk, tmo - TCP_TIMEWAIT_LEN);
					} else if (th->fin || sock_owned_by_user(sk)) {
						/* Bad case. We could lose such FIN otherwise.
						 * It is not a big problem, but it looks confusing
						 * and not so rare event. We still can lose it now,
						 * if it spins in bh_lock_sock(), but it is really
						 * marginal case.
						 */
						inet_csk_reset_keepalive_timer(sk, tmo);
					} else {
						tcp_time_wait(sk, TCP_FIN_WAIT2, tmo);
						goto discard;
					}
				}
			}
			break;

		case TCP_CLOSING:
			if (tp->snd_una == tp->write_seq) {
				tcp_time_wait(sk, TCP_TIME_WAIT, 0);
				goto discard;
			}
			break;

		case TCP_LAST_ACK:
			if (tp->snd_una == tp->write_seq) {
				tcp_update_metrics(sk);
				tcp_done(sk);
				goto discard;
			}
			break;
		}
	} else
		goto discard;

	/* step 6: check the URG bit */
	tcp_urg(sk, skb, th);

	/* step 7: process the segment text */
	switch (sk->sk_state) {
	case TCP_CLOSE_WAIT:
	case TCP_CLOSING:
	case TCP_LAST_ACK:
		if (!before(TCP_SKB_CB(skb)->seq, tp->rcv_nxt))
			break;
	case TCP_FIN_WAIT1:
	case TCP_FIN_WAIT2:
		/* RFC 793 says to queue data in these states,
		 * RFC 1122 says we MUST send a reset.
		 * BSD 4.4 also does reset.
		 */
		if (sk->sk_shutdown & RCV_SHUTDOWN) {
			if (TCP_SKB_CB(skb)->end_seq != TCP_SKB_CB(skb)->seq &&
			    after(TCP_SKB_CB(skb)->end_seq - th->fin, tp->rcv_nxt)) {
				NET_INC_STATS_BH(sock_net(sk), LINUX_MIB_TCPABORTONDATA);
				tcp_reset(sk);
				return 1;
			}
		}
		/* Fall through */
	case TCP_ESTABLISHED:
		tcp_data_queue(sk, skb);
		queued = 1;
		break;
	}

	/* tcp_data could move socket to TIME-WAIT */
	if (sk->sk_state != TCP_CLOSE) {
		tcp_data_snd_check(sk);
		tcp_ack_snd_check(sk);
	}

	if (!queued) {
discard:
		__kfree_skb(skb);
	}
	return 0;
}

This vulnerability category highlights issues in resource management where failures to properly release memory, file handles, or other resources can degrade system performance or enable denial-of-service conditions.