My code is at
http://jsfiddle.net/user1212/G86KE/4/
The problem is in gmail it leaves an extra white space between 2 tables inside the same cell.
I have tried
So I know this may seem a little wild, but I had the exact same issue and it turned out to be the brs in my code. Yes, the fact that I formatted my HTML by nesting my tds resulted in gmail adding new tds with br tags inside.
It took me time to realize that we were converting the email header and footer code to text before appending it to our emails.
If you're using a similar approach I would suggest "minifying" your HTML.
Instead of:
Content
Try:
Content
As horrid as it may seem.