EDIT: I'd try a restart first in case some incomplete download or file in use, first.
Go to /Applications /Utilities/Terminal and launch it.
At the prompt, copy and paste this command
sudo rm -rf ~/.Trash
You will be asked to enter your admin password. It will be invisible.
Enter it and press Return.
Log out and back in or restart.
Let us know.
I had the exact same problem as whitfrombois. I downloaded Spotify when i was in the States and tried to delete it when i came back to Canada. After i put the app in my trash the icon had a big X over it and when i tried to empty my trash it would say "Emptying the trash" 1 item(s) remaining and there was no progress. I tried what macjack had mentioned and had to force quit my finder but when i logged back in my trash was empty so I guess this was the right solution. Well at least it helped me empty my trash!