Well the same thing can be done as:
<cf__template>
<cfinclude template="content.cfm">
</cf__template>
=== _template.cfm ===
<CFIF ThisTag.ExecutionMode is 'start'>
<table align="center"><tr><td>
<cfelse>
</td></TR></TABLE>
</cfif>
=====================
<cfinclude template=3D"top_table.cfm">
<cfinclude template=3D"content.cfm">
<cfinclude template=3D"bottom_table.cfm">
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