In mcfutils.c of mcf from SPEC, function refresh_potential() contains following code snippet

...
 85             if( node->orientation == UP )
 86                 node->potential = node->basic_arc->cost + node->pred->potential;
 87             else /* == DOWN */
 88             {
 89                 node->potential = node->pred->potential - node->basic_arc->cost;
 90                 checksum++;
 91             }
...


Compile it with options -march=armv7-a -mthumb -Os, gcc 4.7 generates

...
 71         ldr     r2, [r3, #4]
 72         ldr     r4, [r3, #12]
 73         cmp     r2, #1
 74         ldr     r2, [r3, #24]
 75         bne     .L8

 76         ldr     r5, [r2, #0]            //common memory load
 77         ldr     r2, [r4, #0]            //common memory load
 78         adds    r2, r5, r2
 79         str     r2, [r3, #0]
 80         b       .L9
 81 .L8:
 82         ldr     r4, [r4, #0]            //common memory load
 83         adds    r0, r0, #1
 84         ldr     r2, [r2, #0]            //common memory load
 85         subs    r2, r4, r2
 86         str     r2, [r3, #0]
 87 .L9:
...

The memory node->basic_arc->cost and node->pred->potential are loaded in both branches of the if statement, so we can CSE them. But current gcc CSE only node->basic_arc and node->pred.