Impossible table rowspan?

I've been trying this forever and I can't get it to work for the life of me. What I want to know is why Cell 1's size is not 172x172 like specified and why Cell 2's size is not 172 pixels wide and 100% high (meaning, going all the way down to the bottom). Can someone help me out with this? Here's my code:

<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="574" id="AutoNumber1" height="100%">
  <tr>
    <td width="172" valign="top" height="172">
    <p align="center">Cell 1: This cell's size is not working.</td>
    <td width="2" rowspan="2" height="1"></td>
    <td width="400" rowspan="2" height="100%" valign="top">This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.This is just filler text.This is just filler text.This is just filler 
    text.</td>
  </tr>
  <tr>
    <td width="172" height="100%" valign="top">Cell 2: Neither is this cell's.</td>
  </tr>
</table>