Private Sub Item1ToolStripMenuItem_Click(ByVal sender As System.Object, _
      ByVal e As System.EventArgs) Handles Item1ToolStripMenuItem.Click
        Dim tsmi As ToolStripMenuItem = CType(sender, ToolStripMenuItem)
        Dim lab As Label = CType(CType(tsmi.Owner, _
          ContextMenuStrip).SourceControl, Label)
        If lab.Tag Is Nothing Then
            Dim frm = New Form2
            frm.Text = "Form2/" & lab.Name
            lab.Tag = frm
            frm.Tag = lab
            AddHandler frm.FormClosed, AddressOf frm_FormClosed
            frm.ControlBox = False
            frm.Show()
        Else
            CType(lab.Tag, Form).Activate()
        End If
    End Sub
 
    Private Sub frm_FormClosed(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.FormClosedEventArgs)
        Dim frm As Form = CType(sender, Form)
        CType(frm.Tag, Label).Tag = Nothing
    End Sub

________
Alle Angaben ohne Gewähr. Keine Haftung für Vorschläge, Tipps oder sonstige Hilfe, falls es schiefgeht, nur Zeit verschwendet oder man sonst nicht zufrieden ist