We present IRAM-30m Telescope $^{12}$CO and $^{13}$CO observations of a sample of 55 luminous and ultraluminous infrared galaxies (LIRGs and ULIRGs) in the local universe. This sample is a subset of the Great Observatory All-Sky LIRG Survey (GOALS), for which we use ancillary multi-wavelength data to better understand their interstellar medium and star formation properties. Fifty-three (96%) of the galaxies are detected in $^{12}$CO, and 29 (52%) are also detected in $^{13}$CO above a 3$sigma$ level. The median full width at zero intensity (FWZI) velocity of the CO line emission is 661km s$^{-1}$, and $sim$54% of the galaxies show a multi-peak CO profile. Herschel photometric data is used to construct the far-IR spectral energy distribution of each galaxy, which are fit with a modified blackbody model that allows us to derive dust temperatures and masses, and infrared luminosities. We make the assumption that the gas-to-dust mass ratio of (U)LIRGs is comparable to local spiral galaxies with a similar stellar mass (i.e., gas/dust of mergers is comparable to their progenitors) to derive a CO-to-H$_2$ conversion factor of $langlealpharangle=1.8^{+1.3}_{-0.8}M_odot$(K km s$^{-1}$pc$^{2}$)$^{-1}$; such a value is comparable to that derived for (U)LIRGs based on dynamical mass arguments. We derive gas depletion times of $400-600$Myr for the (U)LIRGs, compared to the 1.3Gyr for local spiral galaxies. Finally, we re-examine the relationship between the $^{12}$CO/$^{13}$CO ratio and dust temperature, confirming a transition to elevated ratios in warmer systems.
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