Ah, I think that may be a real old hack (Ultimate Side Columns) I've since removed that hack/plugin from the website.
Should I go ahead and remove those 2 tags?
Theres 1 in each:
Header -
<!-- USC header edit start -->
<table width="100%" cellpadding="0" cellspacing="0" border="0">
<tr>
$usc_left
<td valign="top">
<!-- USC header edit end -->
Footer -
<!-- USC footer edit start -->
</td>
$usc_right
</tr>
</table>
<!-- USC footer edit end -->
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