[patch, fortran] Fix PR 71237

[Thomas Koenig]

Hello world,

this patch fixes a 7/8/9 regression where we tried to accept invalid
code, which led to an ICE later on.

The patch is rather straightforward.  The reason why I could not
use gfc_expr_attr is that it does not actually return the
flags the way they can be found in the original attributes;
for example, an expression containing a pointer attribute is
shown as having the target attribute, for reasons I cannot
fathom.

Regression-tested.  OK for trunk and other open branches?

Regards

	Thomas

2019-02-06  Thomas Koenig  <tkoenig@gcc.gnu.org>

	PR fortran/71237
	* expr.c (gfc_check_assign): Add argument is_init_expr.  If we are
	looking at an init expression, issue error if the target is not a
	TARGET and we are not looking at a procedure pointer.
	* gfortran.h (gfc_check_assign): Add optional argument
	is_init_expr.

2019-02-06  Thomas Koenig  <tkoenig@gcc.gnu.org>

	PR fortran/71237
	* gfortran.dg/pointer_init_2.f90: Adjust error messages.
	* gfortran.dg/pointer_init_6.f90: Likewise.
	* gfortran.dg/pointer_init_9.f90: New test.
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