In 2.2.19 (since I have the source handy), this processing is done in
"linux/net/ipv4/tcp_input.c" in function "tcp_rcv_state_process". If
a SYN packet arrives and the socket is in state TCP_LISTEN, the
address-family-specific "conn_request" function is called. For IPv4,
this is "tcp_v4_conn_request" in "tcp_ipv4.c".
On the other hand, if a SYN packet is sent to a TCP_CLOSE socket,
"tcp_rcv_state_process" returns 1. This is an indication to the
caller ("tcp_v4_do_rcv" in "tcp_ipv4.c", in the case of IPv4) to send
a RST packet.
Kevin <buhr@stat.wisc.edu>
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