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chromium/third_party/blink/web_tests/fast/table/nested-tables-with-div-offset.html 

<script src="../../resources/check-layout.js"></script>
<body onload="checkLayout('.quirky-box');">
<table height="100%">
    <tbody>
        <tr>
            <td>
                <table class="quirky-box" height="100%" data-offset-y="1">
                    <tbody>
                        <tr>
                            <td style="height: 100px;"></td>
                        </tr>
                        <tr>
                            <td>
                                <div style="height:350px;"></div>
                            </td>
                            <td style="height: 100%; vertical-align: top; width: 100%;">
                                <div>
                                    <table height="100%">
                                        <tbody>
                                            <tr>
                                            <td height="100%" valign="top"></td>
                                            </tr>
                                        </tbody>
                                    </table>
                                </div>
                            </td>
                        </tr>
                    </tbody>
                </table>
            </td>
        </tr>
    </tbody>
</table>
</body>