[Bug fortran/91960] ICE: backend decl for module variable 'j' already exists

[kargl at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=91960

--- Comment #5 from kargl at gcc dot gnu.org ---
Patch causes a run-on error in gfortran.dg/pr69962.f90, so that testcase needs
adjustment.