<div style="border:1px solid #000; background-color:#CCCCCC; height:50px; width:50px;">
this<br/>
is<br/>
behind
</div>
<div style="position:relative; top:-30px; left:3px; border:1px solid #000; background-color: #FFFFCC; text-align:right; height:200px; width:200px;">
front
</div>
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