OK, let's take a look at this.
<table>
<tr>
<td align=left valign=top>test</td>
<td width=115> </td>
<table><tr><td align=center valign=top><img src="
http://i22.photobucket.com/albums/b342/jelsea/banner-take-1.gif" width="550" height="94" ALT="The Incorruptibles"></td>
</tr>
</table>
Take out the two tags shown above with a line through them. So, you'll have:
<table
border=1>
<tr>
<td align=left valign=top>test</td>
<td width=115> </td>
<td align=center valign=top><img src="
http://i22.photobucket.com/albums/b342/jelsea/banner-take-1.gif"
width="550" height="94" ALT="The Incorruptibles"></td>
</tr>
</table>
Note: I added the border attribute in the table tag, as shown in blue above. I think it helps, when working with tables, to show a border. If you don't want a border in your final product, just change the border value to 0.
Also, is it possible to put iframe within a table cell?
I've never done it but I believe it can be done. See this reference for info:
http://www.w3schools.com/TAGS/tag_iframe.asp