As MemoryStream is an unmanaged resource does it always have to be disposed?

Given: 

1) A method is invoked.
2) A MemoryStream object is created (MemoryStream ms = new MemoryStream();).
3) An exception occurs and is caught from the invoking classes.

The reference on the MemoryStream object is therefore lost. Does this scenario need a try/finally-block (or using-statement)?

.net dispose memorystream
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