the bottom cell will grow as you enter more text ... setting the table width will help too
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
</head>
<body>
<table id="content" style="min-height:525px; height:525px; width:100%; border:0px; margin:0; padding:0; border-collapse:collapse;">
<tr><td style="height:10px; background-color:#900;">Upper</td></tr>
<tr><td style="min-height:515px; height:515px; background-color:#909;">lower<br/>
</td></tr>
</table>
</body>
</html>