I'm reminded of the study some magazine or other does every year (Kiplinger's I think ...) where they take the exact same financial information to 10 different accountants and they get 10 different tax returns back, with the refund/amount owed varying greatly!

This is why I do my own taxes, I don't need to pay someone else to do them wrong and not get me the best refund, I can do that myself just fine using Turbo Tax!

BTW doc, the reason I say this is that from the quoted material from IRS documents above, it quite explicitly states that under no circumstance are airline club memberships deductible, so your accountant is obviously mistaken about this ... even an accountant can be wrong!