As long as the headers (such as Time In) belong to the same table as your values,
you should not have any spacing issues. is not necessary.
And you can take care of the td empty cell issue with:
<logic:iterate id="timeData" name="timeRecords">
<% int count = 3; // Assumes three Time In/Time Out pairs %>
<tr>
<logic:iterate id="log" name="timeData" property="timeLogs">
<td align="center" bgcolor="#FFFFFF" height="1" width="94">
<bean:write name="log" property="key"/>
</td>
<% count--; %>
<td align="center" bgcolor="#FFFFFF" height="1" width="94">
<bean:write name="log" property="value" />
</td>
</logic:iterate>
<% if(count-- > 0 ){ %>
<td></td>
<% } %>
<td align="center" bgcolor="#FFFFFF" height="1" width="94">
<bean:write name="timeData" property="totalWorkTime"/>
</td>
</tr>
</logic:iterate>
Best of luck!