Perhaps! During its short lifespan, W Spann LLC, formed by Boston estate tax lawyer Cameron Casey, appears to have done little other than make a $1 million contribution to Restore Our Future, a Romney super PAC. The company, which was formed in March and dissolved in July, listed a Manhattan address where there is no evidence it was ever a tenant, nor is there otherwise much of a paper trail on W Spann LLC. For instance, there's no description on its official filing of what the company existed to do (presumably, "funnel money to Mitt Romney" would not have been smart to write), nor are any clients listed.
Rope & Gray, where Casey works, has long done work for Bain Capital, and "is also one of a number of major companies — including UBS, IBM and Cemex — that have offices at 590 Madison, the address listed for W Spann." Restore Our Future, meanwhile, has received three other million-dollar contributions to date: one from hedge-funder John Paulson, and two from corporate entities who list their address as the home of prominent Mormon and former Nu-Skin exec, Steven J. Lund.
When asked about the legality of the W Spann setup, a rather bewildered-sounding former FEC general counsel said "I don’t see how you can do this." So whatever legal action might follow, at least their creativity isn't going unrecognized.