CA2000 on default MVC GetAccountController method

I came across a tricky issue the other day after creating a new MVC3 project and associated unit test project.

After turning on Code Analysis, I was presented with

CA2000 : Microsoft.Reliability : In method ‘AccountControllerTest.GetAccountController()’, object ‘<>g__initLocalb’ is not disposed along all exception paths. Call System.IDisposable.Dispose on object ‘<>g__initLocalb’ before all references to it are out of scope.

To fix this Dispose issue, change the GetAccountController method to the below.

        private static AccountController GetAccountController()
        {
            AccountController controller = null;

            try
            {
                var requestContext = new RequestContext(new MockHttpContext(), new RouteData());

                controller = new AccountController();
                controller.FormsService = new MockFormsAuthenticationService();
                controller.MembershipService = new MockMembershipService();
                controller.Url = new UrlHelper(requestContext);

                controller.ControllerContext = new ControllerContext
                {
                    Controller = controller,
                    RequestContext = requestContext
                };
            }
            finally
            {
                if (controller != null) controller.Dispose();
            }

            return controller;
        }

Note that when constructing the AccountController, I have removed the object constructor.

While this took me a while to figure out, but using an object constructor on the Disposable object, actualy brings back the original error even though we are constructing within the try finally block.