Opposite spin Landau levels in a quantum well can be brought into coincidence by tilting the magnetic field away from normal orientation. We demonstrate that the magnetotransport anomaly at integer filling factors that was recently discovered by Pan {\it et al} is due to such a coincidence. By performing exact diagonalization calculations using microscopically evaluated effective electron-electron interactions, we are able to establish that the electronic ground state at coincidence is an Ising quantum Hall ferromagnet and that the low energy excitations correspond to the formation of a domain wall.
@article{arxiv.cond-mat/0302271,
title = {Exact diagonalization study of domain structure in integer filling factor quantum Hall ferromagnets},
author = {E. H. Rezayi and T. Jungwirth and A. H. MacDonald and F. D. M. Haldane},
journal= {arXiv preprint arXiv:cond-mat/0302271},
year = {2009}
}