It could be from a panther, but seems to be missing more of an outer rim.
![](http://upload.wikimedia.org/wikipedia/en/0/00/1panther_yb_Giovanni_Paulli.jpg)
Oh, I just found a really close match.
![](http://upload.wikimedia.org/wikipedia/commons/8/8c/Bundesarchiv_Bild_183-J14953%2C_Sizilien%2C_Panzer_VI_%28Tiger_I%29.jpg)
That's a Tiger I Ausf. E
All the Tiger II (King Tiger) wheeles I can find have a lot more rivits in them. But quite a few of the Tiger I varient pictures I'm looking at have the "panther-like" wheeles, just missing that wide outer rim the panther tanks had.
Another Tiger I picture that looks very simmilar:
![](http://upload.wikimedia.org/wikipedia/commons/d/d6/Tiger_Tank_1%2C_Bovington.jpg)