%%
%% The LaTeX Companion, 3ed
%%
%% Example 6-2-1 on page I-437 in "The behavior of the \protect \nxLcs  {\protect \bs  } command".
%%
%% Copyright (C) 2022 Frank Mittelbach
%%
%% It may be distributed and/or modified under the conditions
%% of the LaTeX Project Public License, either version 1.3c
%% of this license or (at your option) any later version.
%%
%% See https://www.latex-project.org/lppl.txt for details.
%%

\documentclass{tlc3exa}
\pagestyle{empty}
\setcounter{page}{6}
\setlength\textwidth{207.0pt}
%StartShownPreambleCommands

%StopShownPreambleCommands

\begin{document}
\begin{tabular}[t]{lp{1cm}} \hline
  1 & x\newline y \\[20pt]
  2 & 2           \\ \hline \end{tabular}
\qquad
\begin{tabular}[t]{p{1cm}l} \hline
  x\newline y & 1 \\[20pt]
  2           & 2 \\ \hline \end{tabular}
\end{document}