Counting lines is too tedious for me, but counting 'paragraphs' isn't so bad. '{' and '}' move the cursor to the first empty line before and after the cursor, respectively. Cursor moving operations can be combined with deletion, and several other answers used a similar approach (dd for a line, dG for the end of the document, etc.)
For example:
/* Lorem ipsum dolor sit amet, consectetur adipiscing elit. */
Lorem *ipsum(void) {
return dolor(sit, amet);
}
If your cursor starts above the comment block, 'd}' deletes the comment block, and 'd2}' deletes both the comment block and the code block. If your cursor starts below the code block, 'd{' deletes the code, and 'd2{' deletes both. Of course, you can skip over one block by moving the cursor first: '{d{' or '}d}'.
If you're consistent with your whitespace, or you can count the paragraphs at a glance, this should work. The Vim help file has more cursor tricks if you're interested.