Turning off 'well-formedness'

Folks,

I am trying to create the following marked-up tags using MSXML3 on an IE5.x
browser:

<td>
	data1 <br />
	data2 <br />
	data3 <br />
</td>
<td>
	data4 <br />
	data5 <br />
	data6 <br />
</td>
----------------------------------------------------------
my source file looks like:

<Data>
    <Record>data</Record>
    <Record>data</Record>
    <Record>data</Record>
    <Record>data</Record>
    <Record>data</Record>
    <Record>data</Record>
</Data>
----------------------------------------------------------
my stylesheet looks like:

<xsl:for-each select="Record">
	<xsl:variable name="recordNum"><xsl:number
count="Record"/></xsl:variable>
	<xsl:if test="(number($recordNum) = 1) or (number($recordNum) = 4)">
		<td>
	</xsl:if>
		<xsl:value-of select="."/><xsl:value-of
select="$recordNum"/><br />
	<xsl:if test="(number($recordNum) = 3) or (number($recordNum) = 6)">
		</td>
	</xsl:if>
</xsl:for-each>

I receive the following error:

End tag 'xsl:if' does not match the start tag 'td'. Error processing
resource.  Using <![CDATA[ <td> ]]> does create my desired tag structure but
it doesn't mark-up the <td> & </td> tags.

Is there a better way of coding this?  Or if it is possible, how can one
turn off XML/HTML 'well-formedness'?

Help!

 XSL-List info and archive:  http://www.mulberrytech.com/xsl/xsl-list