[thelist] <FORM> Tag Placement in Tables

If I have the following code it does not work in IE or NN:
 <table border="0" cellpadding="7" cellspacing="1" width="630">
    <tr>
       <form name="f1" method="post" action="../Cgi-bin/redirect.pl"
             onSubmit="return false;">
          <td>Category<br><br>
            <input type="Submit" value="Go" onClick="jmp(this.form,0);"
                    id="Submit1" name="Submit1">
         </td>
          <td>
             <select name="m1" id="m1" class="saveHistory" size="3"
                      onChange="relate(this.form,0,this.selectedIndex)">
                <option value="../Develop.htm">Methodology
                 <option value="../Develop.htm">Subject Matter Analysis
                 <option value="../Develop.htm">Data Quality

              </select>
          </td>
       </form>
    </tr>
 </table>

But if I have the following code it works!  Why???

<table border="0" cellpadding="7" cellspacing="1" width="630">
   <tr>
      <td>Category</td>
      <td>
          <form name="f1" method="post" action="../Cgi-bin/redirect.pl"
                onSubmit="return false;">
             <select name="m1" id="m1" class="saveHistory" size="3"
                      onChange="relate(this.form,0,this.selectedIndex)">
                <option value="../Develop.htm">Methodology
                 <option value="../Develop.htm">Subject Matter Analysis
                 <option value="../Develop.htm">Data Quality

              </select>
            <input type="Submit" value="Go" onClick="jmp(this.form,0);"
                    id="Submit1" name="Submit1">
          </form>
       </td>
    </tr>
 </table>

Is there some peculiarity on where the <FORM> tag has to be placed when inside
tables?

Gregory