1em height row in IE (spanned row)

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How to set height: 1em row in IE in this example?
(firefox and opera set it to 1em but IE not)

| IMG  |hei.1em |
| hei. |---------
| 100px|        |

_my code:_
<table border="0"  cellpadding="0" cellspacing="0">
<td rowspan="2" style="width: 100px;">
<img src="obrazek.jpg" alt="" style="border: none;width: 100px"   />
<td colspan="2" style="background-color: #ddd;height: 1em">text header
<td colspan="2" valign="top" >
other text .....

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