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Hello, thanks for the response.

You're right in that that's not really what I was looking for. 

I really wanted to convert the panorama from being just a flat image into being an actual 3D environment in which to place my foreground layer.  Basically the reason for even wanting to do this is so that I can match up the angle of the foreground and background layers without them looking fake.  Usually if you try putting a foreground image onto a background image, even after trying to adjust for perspective, it just looks fake because they're never at exactly the right angle.  But I feel I'd have more lucky using panoramas and then rotating them to get the correct angle so foreground and background were aligned.

I think I'm going to just do this the long and tedious way.  I.e., use a panorama-viewer and then rotate it to a putative angle, screencap that then bring it into photoshop, and keep doing this trial and error till i get something that looks good.