[kazinator]

> In C a nested function can also jump into a parents goto label.

It positively cannot, because,

1. There is no such thing as a nested function in ISO C. It's a GCC extension.

2. Let's try it the GCC extension:

  #include <stdio.h>
  
  int main(void)
  {
     void foo()
     {
       goto out;
     }

     foo();
     puts("skipped");
  out:
     return 0;
  }

This does not compile:

  nestedgoto.c: In function ‘foo’:
  nestedgoto.c:7:6: error: label ‘out’ used but not defined
        goto out;
        ^~~~

Maybe you can use a computed label and pass it as an argument?

  #include <stdio.h>

  int main(void)
  {
     void foo(void *target)
     {
       goto *target;
     }

     foo(&&out);
     puts("skipped");
  out:
     return 0;
  }

Well, that compiles now but:

  $ ./nestedgoto 
  *** stack smashing detected ***: <unknown> terminated
  Aborted (core dumped)

In addition to Common Lisp:

  [8]> (tagbody
         (funcall (lambda () (go out)))
         (print 'skipped)
         out
         (print 'out))

  OUT 
  NIL

another notable language which can do this is PL/I. To tie this a bit more to the topic, PL/I is incidentally where conditions come from, including the "condition" terminology.