<p>no vertical align:</p>
<table border="1" cellspacing="0">
	<tbody>
		<tr>
			<td style="height:49.0pt; width:233.75pt" valign="top">
				<p>
					<span style="line-height:normal">foo</span>
				</p>
			</td>
			<td style="height:49.0pt; width:233.75pt" valign="top">
				<p>
					<span style="line-height:normal">bar</span>
				</p>
			</td>
		</tr>
	</tbody>
</table>
<p>
	<br />
</p>
<p>vertical align top:</p>
<table border="1" cellspacing="0">
	<tbody>
		<tr>
			<td style="height:49.0pt; width:233.75pt" 