Like this:

\documentclass{article} \usepackage{multirow} \begin{document} \begin{tabular}{cc|cc} & & \multicolumn{2}{c}{A} \\ \multicolumn{2}{c|}{\&} & true & false \\ \hline \multirow{2}{*}{B} & true & 1 & 1 \\ & false & 2 & 3 \end{tabular} \end{document}
or this:

\documentclass{article} \usepackage{multirow} \begin{document} \begin{tabular}{cc|cc} \multicolumn{2}{c}{} & \multicolumn{2}{c}{A} \\ \multicolumn{2}{c|}{\&} & true & false \\ \hline \multirow{2}{*}{B} & true & 1 & 1 \\ & false & 2 & 3 \\ \end{tabular} \end{document}
or this?

\documentclass{article} \usepackage{multirow} \begin{document} \begin{tabular}{|cc|cc|} \hline \multicolumn{2}{|c|}{} & \multicolumn{2}{c|}{A} \\ \multicolumn{2}{|c|}{\&}& true & false \\ \hline \multirow{2}{*}{B} & true & 1 & 1 \\ & false & 2 & 3 \\ \hline \end{tabular} \end{document}
or finally (as described in your comment below):

\documentclass{article} \usepackage{multirow} \begin{document} \begin{tabular}{|c|c|cc|} \hline \multicolumn{2}{|c|}{} & \multicolumn{2}{c|}{A} \\ \cline{3-4} \multicolumn{2}{|c|}{\&}& true & false \\ \hline \multirow{2}{*}{B} & true & 1 & 1 \\ & false & 2 & 3 \\ \hline \end{tabular} \end{document}
to my taste, I would choose the first example ...