I am going to drive myself out of my mind.... sorry about this confusion.
2006-12-29 Paul Thomas <pault@gcc.gnu.org>
PR fortran/24325
* resolve.c (resolve_function): If the function reference is
FL_VARIABLE this is an error.
2006-12-29 Paul Thomas <pault@gcc.gnu.org>
PR fortran/24325
* gfortran.dg/func_decl_3.f90: New test.
Paul