<!DOCTYPE html>
<html>
<head>
<style>
div { border:2px solid black; width:100px; height:200px; }
</style>
</head>
<body>
<table width="1"><tr><td><div></div></tr></td></table>
<table width="1"><tr><td><div></div></tr></td></table>
</body>
</html>