First American Scientific Corp. (fka FASC)

[sunspotter]

One way around the fact that FASC has not been formally declared bankrupt and therefore you can't use that to argue the shares are valueless (although any reasonable person would accept that they are, of course) is to ask your broker if they would be kind enough to buy your shares from you for a token amount, allowing the transaction to be closed and therefore allowable as a write-off.

Those brokers who deal regularly with OTC stocks are used to doing this for their clients, as it's the standard long term outcome for most such stocks.