In a .net windows application the form might have resource leaks though 
it is running with managed codes. We can use the below procedure to 
check if a form is having resource leak.
Open  Windows Task Manager
Click on Process tab.
Select "View" in the menu and then select "Select Columns" menu item.
Check the USER Objects and GDI Objects (check boxes) to make them appear 
on the process page list header.
The code in your project that lunches the Win Form, please ensure you 
have called the Dispose method. Forms implement the IDisposable 
interface so their dispose method must be called the moment they are no 
longer needed (Test 1). We can call Dispose explicitly or even better to 
instantiate it implicitly by the help of using clause (Test 2).
We can use the GC.Collect() after the using statement or after the call 
to dispose for troubleshooting purpose.
Now time to launch the form. Please note the note the USER Objects and 
GDI Objects values at the task manager. Close the form after some time 
and when the form is closed, note the values again at the task manager. 
We can find the value is decreased if it is increased then there is a 
leak in the form.
Fix the resource leak and  remove the call to GC.Collect(). It is 
generally unnecessary to make an explicit call to GC.Collect().

http://www.mindfiresolutions.com/Checking-resource-leaks-in-a-form-272.php
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