1<HTML>
2<HEAD>
3  <TITLE>Test Input For Bug #427820</TITLE>
4</HEAD>
5<BODY>
6         <TABLE SUMMARY="Cell start and end tags should be in same column of text in output">
7         <TR>
8                 <TD><BR>
9                 </TD>
10         </TR>
11         </TABLE>
12            
13</BODY>
14</HTML>
15