------- Comment #3 from kargl at gcc dot gnu dot org  2007-04-30 19:17 -------
Mark,

Section 3.1 of the Fortran 95 standard defines the "Fortran Character
Set".  tab is not a member of this set whereas space (or blank) is.  One
then needs to read Section 3.3.2 that covers fixed-form source code.

3.3.2.4     Fixed form statements
A label, if present, shall occur in character positions 1 through 5 of the
first line of a statement; otherwise, positions 1 through 5 shall be blank.
Blanks may appear anywhere within a label. A statement following a ";" on the
same line shall not be labeled. Character positions 1 through 5 of any
continuation lines shall be blank.


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http://gcc.gnu.org/bugzilla/show_bug.cgi?id=31765

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