Ok, that was easier then I expected.
Here we go:
Book name: "P-47 Pilots The Fighter Bomber Boys"
Author: Tom Glenn
p.43 paragraph 5
"With nowhere to hide, they had to fight, and fight they did.The Tiger tank with its deadly 88 was one hell of a weapon, but the gunners couldn't seem to handle it too well against us. This is understandable when you consider the tank was moving - taking evasive action - and we were moving - skidding and slipping, twisting and turning, until the very last second before shooting. It was suicide to fly on a straight line attack course into a tank; the tank gunner could get a direct bead on you, and the 88 would blow you out of the sky."
So here we go. In AH tank is most probably standing when it shoots or aims. With people doing shallow runs on armor, I see why we pilots get blown up out of the sky. Panzer is no Tiger of course, but it's main gun is not a bb gun either.
mx22