Source code comments provide useful insights on a codebase and on the intent behind design decisions and goals. Often, the information provided in the comment of a method and in its corresponding implementation may be not coherent with each other (i.e., the comment does not properly describe the implementation). Several could be the motivations for this issue (e.g., comment and source code do not evolve coherently). In this paper, we present the results of a manual assessment on the coherence between comments and implementations of 3, 636 methods, gathered from 4 Java open-source software. The results of this assessment has been collected in a dataset that we made publicly available on the web. We also sketch here the protocol to create this dataset.