[Committed] PR fortran/61775 -- testcase from PR

[Steve Kargl]

The issue raised in PR fortran/61775 seemed to be fixed.
I've read the tree dump for -fdump-tree-optimized, and
gfortran seems to be generating the expected code.
Valgrind also finishes without errors.  I committed to
code as a testcase.

2018-03-13  Steven G. Kargl  <ka...@gcc.gnu.org>

        PR fortran/61775
        * gfortran.dg/pr61775.f90: New test.

-- 
Steve