http://gcc.gnu.org/bugzilla/show_bug.cgi?id=49551
--- Comment #1 from Doug Kwan <dougkwan at google dot com> 2011-06-27 20:47:59 UTC --- The variable x in the test case is should not be a common variable but the DECL_COMMON is set after merging the first and the second declarations. That ultimately leads to an ICE.