https://gcc.gnu.org/bugzilla/show_bug.cgi?id=71884

--- Comment #9 from kargls at comcast dot net ---
(In reply to anlauf from comment #8)
> Created attachment 60157 [details]
> Patch
> 
> This patch rejects NULL() as source-expr, without or with MOLD.
> 
> I believe that F03:C632 can be interpreted as being incompatible with having
> NULL() here.  Intel ifx also rejects any such use I tried.
> 
> (NAG first complains that the MOLD argument to NULL is missing, but when
> provided, it crashes severely at runtime.)

Looks substantially like my patch from comment #6. ;-)

Another way to think about the problem is that

   allocate(x, source=null()) 

is equivalent to 

   allocate(x)
   x = null()

which is nonsense for x an allocatable entity or pointer.
Your patch is ok to commit with a suitable testcase.

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