(Taken from Bredon - Topology and Geometry):
Let $X$ be the graph of the real valued function $\theta(x)=|x|$ of a real variable $x$. Define a functional structure on $X$ by taking $f \in F(U) \iff f$ is the restriction to $U$ of a $C^{ \infty}$ function on some open set $V$ in the plane with $U=V \cap X$. Show that $X$ with this structure is not diffeomorphic to the real line with usual $C^{\infty}$ structure.
Well, I arrived at the fact that a diffeomorphism between them would have to be the restriction of a differentiable function with non-zero derivative. I imagine I have to use the Implicit Function Theorem and conclude that $\theta$ would have to be the graph of a $C^1$ function near $0$, but I don't know how to proceed.
Let me summarize the steps I've taken to produce (what I think is) a proof:
Suppose, for a contradiction, that $\Theta\colon\mathbb R\to X$ is a diffeomorphism.
Then $\Theta(t)=(f(t),|f(t)|)$ for $f$ bijective and both $f$ and $|f|$ $C^\infty$. You can also assume that $\Theta(0)=(0,0)$.
Use the MVT on $|f|$ to deduce that $|f|'(0)=0$.
Then $f'(0)=0$.
$\Theta^{-1}(x,|x|)=f^{-1}(x)$.
There exists $g\in C^\infty(V)$, where $V$ a nbh of $(0,0)$ in $\mathbb R^2$, such that $g(x,|x|)=f^{-1}(x)$ for $x\in V\cap X$.
Work with limits and the MVT to establish (sign depends on $h$) $$ \lim_{h\to0}\frac{f^{-1}(h)-f^{-1}(0)}{h} = \frac{\partial g}{\partial x}\Big|_{(0,0)} \pm \frac{\partial g}{\partial y}\Big|_{(0,0)}. $$
Conclude that the lateral derivatives satisfy $$ (f^{-1})'_\pm = \frac{\partial g}{\partial x}\Big|_{(0,0)} \pm \frac{\partial g}{\partial y}\Big|_{(0,0)} $$
Conclude that $f\circ f^{-1}(x)=x$ is impossible around $0$ because of 4. $\to\leftarrow$