A Bug? ShowDialog and Opacity and TaskBar

[Lunatic3]

I Think I have found a bug. Here is the situation:

In form1 add a button and add this code:

Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
     Dim frm As New Form2(Me)
     frm.ShowDialog()
     Me.Show()
End Sub

In Form2 add this code:

Public Class Form2
    Inherits System.Windows.Forms.Form
    Dim pform As Form
#Region " Windows Form Designer generated code "
 
    Public Sub New(ByVal frm As Form)
        MyBase.New()
        pform = frm
        'This call is required by the Windows Form Designer.
        InitializeComponent()
 
        'Add any initialization after the InitializeComponent() call
 
   End Sub
' 
'
'
Private Sub Form2_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
        Me.Opacity = 0.99 ' Any value less than 1 
        Me.Opacity = 1 ' Even if you dont change it to 1 it still happens
     '   MessageBox.Show(Me.ShowInTaskbar)
        pform.Hide()
     '   MessageBox.Show(Me.ShowInTaskbar)
End Sub

You will note that when Form2 is shown its taksbar icon is hidden, despite ShowInTaskbar property of Form2 remains True. This situation happens if only
1-you change the Opacity
2- hide the parent form
3-form be shown modally.

This is tested only in VB.NET and Framework 1.1

If its a bug, how can I report it to MS? any MVP around?

Attached is the project if you want to test.