[patch, committed] Test case for PR 71860

[Thomas Koenig]

Hi,

I have committed the attached test case as obvious, to trunk,
as r268590 (after checking that it passes).  The PR is marked as a 7/8/9
regression.

I plan to wait for a few days to see if anything comes up, then also
commit to the other open branches (I have already checked that it
passes there as well).

Regards

	Thomas

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

         PR fortran/71860
         * gfortran.dg/null_10.f90: New test.

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