There is a Russian saying, "fear has large eyes", meaning that when you are already afraid, everything you see becomes even more fearsome. MS-1s become T-34s, BT-7s become T-34s, T-26es become KVs. During the Vistula-Oder Offensive, a similar event happened. First, the German version of events, from Schneider's Tigers in Combat:
"13 January 1945: New direction of attack is Lisow.
The battalion is ambushed by Josef Stalin tanks and hidden antitank guns in Lisow and is almost completely destroyed. The battalion commander's tank is also knocked out. The desperately fighting Tigers destroy 50-60 enemy tanks on that day."
At least three whole regiments of IS-2 tanks plus a hidden battery of AT guns! That is definitely a fearsome force required to completely destroy a battalion of Tiger IIs. However, seeing as how this is part 10 in this series of articles, it's a bit premature to take these figures as gospel truth. Let's take a look at Aleksei Isayev's lecture on the Vistula-Oder Offensive. He covers this episode starting at 21:10.
"Isayev: ...there was an episode where a heavy tank battalion armed with King Tigers attacked at Lisow. They were stopped by a tank brigade with T-34-85s. Practically all T-34 tanks by the start of the Vistula-Oder operation were armed with 85 mm guns and could face German heavy tanks almost as equals. There was a paradoxical situation where the Germans thought they were fighting IS tanks, Joseph Stalin, and destroyed 50 IS tanks, and the Soviet tank brigade, Fomichev's brigade, thought they were fighting not heavy tanks, but normal Panthers. In the after action reports...
Varshavchik: So one side overclaimed and the other underclaimed?
Isayev: Yes, it turns out that the Germans, who performed poorly, as their heavy tank battalion was destroyed, they overclaimed, told a tale of 50 destroyed IS tanks, but in reality they destroyed maybe 20-30 T-34-85s. The Soviet side, having destroyed a fresh heavy tank battalion, just wrote "some Panthers attacked us, we shot them up, we kept driving further.""
A Soviet tank brigade in 1945 consisted of 65 T-34-85 tanks. As far as the artillery battery the Germans envisioned, a brigade only carried 4 45 mm guns and 6 82 mm mortars, hardly a powerful adversary for Tiger tanks. The fresh German battalion (the diary lists its numbers at 51 operational tanks on December 21st, and does not list any losses until January 13th) was destroyed by a T-34-85 unit with a negligible numerical advantage that did not even realize what they were fighting.