[Patch, Fortran] Fix a coarray ICE on invalid code

[Tobias Burnus]

First, the following coarray patches are still awaiting review:
* https://gcc.gnu.org/ml/gcc-patches/2014-06/msg01662.html
* https://gcc.gnu.org/ml/fortran/2014-06/msg00183.html

The attached patch fixes an ICE on invalid code with polymorphic coarrays.

Build and regtested on x86-64-gnu-linux.
OK for the trunk?

Tobias
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