The attached patch has been built and regression tested on
x86_64-*-freebsd.  There were no regression.

If the scalar-numeric-expr in an arithmetic-if is ar
reference to NULL(), this is an invalid expression.
By resolving the expression, then entity is correctly
identified by EXPR_NULL.  Thus, the patch prevents 
an ICE when a messed up non-scalar-numeric-expr is
later translated in SSA form.

2015-09-25  Steven G. Kargl  <ka...@gcc.gnu.org>

        PR fortran/67614
        * resolve.c (gfc_resolve_code): Prevent ICE for invalid EXPR_NULL.

2015-09-25  Steven G. Kargl  <ka...@gcc.gnu.org>

        PR fortran/67614
        * gfortran.dg/pr67614.f90: New test.

-- 
Steve
Index: fortran/resolve.c
===================================================================
--- fortran/resolve.c	(revision 228061)
+++ fortran/resolve.c	(working copy)
@@ -10380,10 +10380,14 @@ gfc_resolve_code (gfc_code *code, gfc_na
 	  {
 	    gfc_expr *e = code->expr1;
 
+	    gfc_resolve_expr (e);
+	    if (e->expr_type == EXPR_NULL)
+	      gfc_error ("Invalid NULL at %L", &e->where);
+
 	    if (t && (e->rank > 0
 		      || !(e->ts.type == BT_REAL || e->ts.type == BT_INTEGER)))
 	      gfc_error ("Arithmetic IF statement at %L requires a scalar "
-			 "REAL or INTEGER expression", &code->expr1->where);
+			 "REAL or INTEGER expression", &e->where);
 
 	    resolve_branch (code->label1, code);
 	    resolve_branch (code->label2, code);
Index: testsuite/gfortran.dg/pr67614.f90
===================================================================
--- testsuite/gfortran.dg/pr67614.f90	(revision 0)
+++ testsuite/gfortran.dg/pr67614.f90	(working copy)
@@ -0,0 +1,12 @@
+! { dg-do compile }
+! { dg-options "-std=legacy" }
+! PR fortran/67614
+!
+program foo
+   implicit none
+   integer, pointer :: z
+   if (null(z)) 10, 20, 30    ! { dg-error "Invalid NULL" }
+10 continue
+20 continue
+30 continue
+end program foo

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