try this
<!DOCTYPE html>_x000D_
<html>_x000D_
<head>_x000D_
<style>_x000D_
table, th, td {_x000D_
border: 1px solid black;_x000D_
}_x000D_
</style>_x000D_
</head>_x000D_
<body>_x000D_
_x000D_
<table style="width:50%;">_x000D_
<tr>_x000D_
<th>Month</th>_x000D_
<th>Savings</th>_x000D_
</tr>_x000D_
<tr style="height:100px">_x000D_
<td valign="top">January</td>_x000D_
<td valign="bottom">$100</td>_x000D_
</tr>_x000D_
</table>_x000D_
_x000D_
<p><b>Note:</b> The valign attribute is not supported in HTML5. Use CSS instead.</p>_x000D_
_x000D_
</body>_x000D_
</html>
_x000D_
use valign="top" for td style