We study the spin states of a few-electron quantum dot defined in a two-dimensional electron gas, by applying a large in-plane magnetic field. We observe the Zeeman splitting of the two-electron spin triplet states. Also, the one-electron Zeeman splitting is clearly resolved at both the zero-to-one and the one-to-two electron transition. Since the spin of the electrons transmitted through the dot is opposite at these two transitions, this device can be employed as an electrically tunable,

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... r spin filter. Calculations and measurements show that higher-order tunnel processes and spin-orbit interaction have a negligible effect on the polarization.