%
% vboxes of the row should be of the same height
%
\let\cals@last@context=h
\let\cals@current@context=b
\def\cals@bodyrs@width{4pt}

\newbox\cals@current@row
\setbox\cals@current@row=\hbox{%
 \vbox{\hrule height10pt depth0pt width100pt \vfil}%
 \vbox{\hrule height20pt depth0pt width200pt \vfil}%
}
\cals@reheight@cells\cals@current@row

\newbox\cals@current@cs
\setbox\cals@current@cs=\hbox{\vrule width10pt depth0pt}
\ht\cals@current@cs=\ht\cals@current@row
\def\cals@current@rs@above{{{200pt}{2pt}{2pt}\relax}}
\def\cals@current@rs@below{{{200pt}{2pt}{2pt}{7pt}}}
\def\cals@last@rs@below{{{200pt}{2pt}{2pt}\relax}}

\setbox0=\vbox{\cals@issue@row
\show\cals@last@context
\show\cals@last@rs@below}
\showbox0