my @file_data = (
   [ undef, "${file}.txt",  'r' ],
   [ undef, "${file}1.txt", 'w' ],
);

foreach (@file_data) {
   my $name = $_->[1];
   my $mode = $_->[2];

   $_->[0] = IO::File->new($name, $mode)
   or die("Can't " . ($mode eq 'w' ? 'create' : 'open') . " file $name: $!\n");
}

while (<$file_data[0][0]>) { print $file_data[1][0] $_; }

close($_->[0])
  foreach @file_data;