Try something like this:
Code:
<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top"></td>
</tr>
</table>
<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top"></td>
</tr>
</table>
Laying them out as above should cure your problem, remember to always put the closing tag on the same same line as your closing because Internet Explorer thinks it's a paragraph/page break otherwise.