Variable: comment-column
comment-column is a customizable and buffer-local variable defined in
newcomment.el.gz.
Documentation
Column to indent right-margin comments to.
Each mode may establish a different default value for this variable; you
can set the value for a particular mode using that mode's hook.
Comments might be indented to a different value in order not to go beyond
comment-fill-column or in order to align them with surrounding comments.
Probably introduced at or before Emacs version 18.
Source Code
;; Defined in /usr/src/emacs/lisp/newcomment.el.gz
;;;###autoload
(defcustom comment-column 32
"Column to indent right-margin comments to.
Each mode may establish a different default value for this variable; you
can set the value for a particular mode using that mode's hook.
Comments might be indented to a different value in order not to go beyond
`comment-fill-column' or in order to align them with surrounding comments."
:type 'integer
:local t
:group 'comment)