panic: runtime error: invalid memory address or nil pointer dereference
  [signal SIGSEGV: segmentation violation code=0x1 addr=0x10 pc=0x103318a]

  goroutine 3024 [running]:
  sync/atomic.(*Int32).Add(...)
      /usr/local/go/src/sync/atomic/type.go:94
  sync.(*RWMutex).RLock(...)
      /usr/local/go/src/sync/rwmutex.go:72
  cloud.google.com/go/spanner.(*sessionHandle).getID(0x10468d5?)
      .../cloud.google.com/go/spanner@v1.88.0/session.go:108 +0x2a
  cloud.google.com/go/spanner.(*ReadWriteTransaction).rollback(0x1c04b179f340, {0x1f61a58, 0x3351180})
      .../cloud.google.com/go/spanner@v1.88.0/transaction.go:1940 +0xbf
  cloud.google.com/go/spanner.(*ReadWriteStmtBasedTransaction).Rollback(0x1c04b179f340, {0x1f61a58?, 0x3351180?})
      .../cloud.google.com/go/spanner@v1.88.0/transaction.go:2156 +0x25
  github.com/googleapis/go-sql-spanner.(*readWriteTransaction).rollback(0x1c04cd640380)
      .../github.com/googleapis/go-sql-spanner@v1.24.0/transaction.go:609 +0x32
  github.com/googleapis/go-sql-spanner.(*readWriteTransaction).Rollback(0x1c04cd640380)
      .../github.com/googleapis/go-sql-spanner@v1.24.0/transaction.go:602 +0xc5
  github.com/googleapis/go-sql-spanner.(*delegatingTransaction).Rollback(0x0?)
      .../github.com/googleapis/go-sql-spanner@v1.24.0/transaction.go:159 +0x22
  github.com/googleapis/go-sql-spanner.(*conn).Rollback(0x0?, {0x0?, 0x0?})
      .../github.com/googleapis/go-sql-spanner@v1.24.0/conn.go:1757 +0x1c
  github.com/googleapis/go-sql-spanner.(*conn).Close(0x1c04cd604680)
      .../github.com/googleapis/go-sql-spanner@v1.24.0/conn.go:1368 +0x2d
  database/sql.(*driverConn).finalClose.func2()
      /usr/local/go/src/database/sql/sql.go:695 +0x32
  database/sql.withLock({0x1f584b0, 0x1c04cd640280}, 0x1c04cc3cb950)
      /usr/local/go/src/database/sql/sql.go:3572 +0x71
  database/sql.(*driverConn).finalClose(0x1c04cd640280)
      /usr/local/go/src/database/sql/sql.go:693 +0xe5
  database/sql.(*driverConn).Close(0x1c04cd640280)
      /usr/local/go/src/database/sql/sql.go:674 +0x138
  database/sql.(*DB).putConn(0x1c04a1fa21a0, 0x1c04cd640280, {0x0, 0x0}, 0x1)
      /usr/local/go/src/database/sql/sql.go:1518 +0x333
  database/sql.(*driverConn).releaseConn(...)
      /usr/local/go/src/database/sql/sql.go:578
  database/sql.(*Conn).close(0x1c04cc3cbaa8?, {0x0, 0x0})
      /usr/local/go/src/database/sql/sql.go:2141 +0xc5
  database/sql.(*Conn).Close(...)
      /usr/local/go/src/database/sql/sql.go:2153
  github.com/googleapis/go-sql-spanner.runTransactionWithOptions.func1()
      .../github.com/googleapis/go-sql-spanner@v1.24.0/driver.go:1122 +0x1c
  github.com/googleapis/go-sql-spanner.runTransactionWithOptions(...)
      .../github.com/googleapis/go-sql-spanner@v1.24.0/driver.go:1194 +0x42c

sid, client := t.sh.getID(), t.sh.getClient()

  Root cause

  ReadWriteTransaction.rollback at https://github.com/googleapis/google-cloud-go/blob/main/spanner/transaction.go#L1940 dereferences t.sh without a nil check:

  func (t *ReadWriteTransaction) rollback(ctx context.Context) {
        t.mu.Lock()
        t.state = txClosed
        if t.tx == nil {
                t.mu.Unlock()
                return
        }
        t.mu.Unlock()
        // In case that sessionHandle was destroyed but transaction body fails to
        // report it.
        sid, client := t.sh.getID(), t.sh.getClient() // panics when t.sh is nil
        // ...
  }

  The comment acknowledges the session handle can be destroyed, but the code only checks the values returned by t.sh.getID() and t.sh.getClient() — it doesn't
  check whether t.sh itself is nil.

  How t.sh becomes nil

  ReadWriteStmtBasedTransaction.CommitWithReturnResp unconditionally recycles and nils the session handle, including for Aborted errors:

  // transaction.go:2148-2153
  if t.sh != nil {
        t.sh.recycle()
        t.sh = nil
  }
  return resp, err

  When the go-sql-spanner driver retries an aborted transaction via resetTransactionForRetry, it calls ReadWriteStmtBasedTransaction.ResetForRetry, which passes
  the now-nil t.sh to newReadWriteStmtBasedTransactionWithSessionHandle. That function tries to acquire a new session, but if the context has been cancelled (e.g.
  by errgroup), session acquisition fails and ResetForRetry returns an error. The old ReadWriteStmtBasedTransaction (with sh == nil) remains referenced.

  During cleanup, the deferred conn.Close() in runTransactionWithOptions sees the connection is still in a transaction (because resetTransactionForRetry restored
  c.tx before the retry failed) and calls Rollback, which reaches ReadWriteTransaction.rollback with a nil t.sh.

  Suggested fix

  Add a nil check for t.sh in ReadWriteTransaction.rollback:

  func (t *ReadWriteTransaction) rollback(ctx context.Context) {
        t.mu.Lock()
        t.state = txClosed
        if t.tx == nil {
                t.mu.Unlock()
                return
        }
        t.mu.Unlock()
  +     if t.sh == nil {
  +             return
  +     }
        sid, client := t.sh.getID(), t.sh.getClient()
        if sid == "" || client == nil {
                return
        }
        // ...
  }