well you need something in between to "break" the collapsing.
my first thought was to use a div with display:none set in between, but that doesn't seem to work.
so I tried:
<div style="overflow: hidden; height: 0px; width: 0px;">.</div>
which seems to do the job nicely (at least in firefox, don't have internet explorer installed here to test it...)
<html>
<body>
<div style="margin: 100px;">.</div>
<div style="overflow: hidden; height: 0px; width: 0px;">.</div>
<div style="margin: 100px;">.</div>
</body>
</html>
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