Input input = null;
     IOException processException = null;
    try{
        input = new FileInputStream(fileName);

        //...process input stream...
    } catch (IOException e) {
        processException = e;
    } finally {
       if(input != null){
          try {
             input.close();
          } catch(IOException e){
             if(processException != null){
                throw new MyException(processException, e,
                  "Error message..." +
                  fileName);
             } else {
                throw new MyException(e,
                    "Error closing InputStream for file " +
                    fileName;
             }
          }
       }
       if(processException != null){
          throw new MyException(processException,
            "Error processing InputStream for file " +
                fileName;
    }

public abstract class InputStreamProcessingTemplate {
    public void process(String fileName){
        IOException processException = null;
        InputStream input = null;
        try{
            input = new FileInputStream(fileName);
            doProcess(input);

        } catch (IOException e) {
            processException = e;
        } finally {
           if(input != null){
              try {
                 input.close();
              } catch(IOException e){
                 if(processException != null){
                    throw new MyException(processException, e,
                      "Error message..." +
                      fileName);
                 } else {
                    throw new MyException(e,
                        "Error closing InputStream for file " +
                        fileName;
                 }
              }
           }
           if(processException != null){
              throw new MyException(processException,
                "Error processing InputStream for file " +
                    fileName;
        }
    }

    //override this method in a subclass, to process the stream.

public abstract void doProcess(InputStream input) throws IOException;

}