[Bug fortran/68800] Fortran FE produces many memory leaks

[janus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=68800
Bug 68800 depends on bug 63473, which changed state.

Bug 63473 Summary: Memory leak with ALLOCATABLE, INTENT(OUT) dummy arguments.
https://gcc.gnu.org/bugzilla/show_bug.cgi?id=63473

           What    |Removed                     |Added
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             Status|NEW                         |RESOLVED
         Resolution|---                         |DUPLICATE