I've tried this with a very basic table to keep it simple - here's the code:
<td><form id="form1" method="post" name="form1" action="action.php">
"Heading Row" is at a single row height
"Form Row" takes up 2 lines in the table
"Row 3" takes up a single line.
In chrome and firefox this works fine, but I need it to work properly in IE!