http://gcc.gnu.org/bugzilla/show_bug.cgi?id=49659

Richard Guenther <rguenth at gcc dot gnu.org> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|NEW                         |RESOLVED
         Resolution|                            |INVALID

--- Comment #2 from Richard Guenther <rguenth at gcc dot gnu.org> 2011-07-06 
11:03:58 UTC ---
Strangely ifort outputs the same result, so it must be correct (thus,
your program is invalid).  Works with

       IF ((C.eq.4).and.(M.eqv..FALSE.)) THEN

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