test both FHEAD and TFOOT
In MS IE4.0, TFOOT can be before THEAD

cell F-1	cell F-2	cell F-3	cell F-4
cell h-1	cell h-2	cell h-3	cell h-4
cell 1-1	cell 1-2	cell 1-3	cell 1-4
cell 2-1	cell 2-2	cell 2-3	cell 2-4

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