begin
  @goal = Goal.find(params[:id], :include => 'user')
rescue ActiveRecord::RecordNotFound
  rescue_no_content
end

# where

def rescue_no_content
  render :template => 'public/404.html'
end

# Did you know?
# When an ActiveRecord::RecordNotFound is raised, the 404 template is rendered by default? ¬¬