Mainly a commercial litigator, but have some tax knowledge.

I'll rely upon the tax professionals, who seem quite certain that the lifetime club membership itself is absolutely, positively non-deductible. (And, even if it were deductible, I would imagine that the Service would make you amortize the deduction over the useful life of the membership, rather than being allowed to deduct the entire thing now.)

As to the AMEX platinum fee, realistically, how is the IRS going to ever know that you ever even set foot in an airport lounge using the lounge access feature? Therefore, I vote with those who think the AMEX is a safer deduction--if used for charging business expenses as well.

This is not to be construed as legal advice, blah, blah, blah, etc. (And who in their right mind would rely upon legal advice from an alleged, but anonymous attorney on an internet message board?)

Djlawman