I have a question that came to my mind. First, this is the definition of an abstract manifold we once used in a lecture:
Definition. Let $M$ be metric space and $\left(V_{i}\right)_{i\in I}$ be an open cover of $M$ with open sets $U_i\subset\mathbb R^m$ and homeomorphisms $F_i: U_i\rightarrow V_i$. Then we say $M$ is an (abstract) $m$-dimensional $C^k$ manifold if for all two open sets $V_1$, $V_2\subset M$ with maps $F_1$ and $F_2$ the transition map $$F_{2}^{-1}\circ F_1: \quad F_1^{-1}(V_1 \cap V_2) \rightarrow F_{2}^{-1}(V_1\cap V_2)$$ is a $C^k$ diffeomorphism.
(I am aware that one can use an even more general definition by requiring only the spaces $M$ to be only a topological one instead of a metric space, as is done in [1], but let's stick to this for now.)
Question: I was asking myself whether $M = \mathbb R^m$ itself is an abstract $m$-dimensional $C^k$ manifold and to what degree $k$ it is. I myself found until now that $M = \mathbb R^m$ is only a $m$-dimensional $C^1$ manifold, is this really correct?
Explanation: According to [2], we can cover $\mathbb R^m$ by "[t]he collection of all open discs with rational radii and rational center coordinates". As the open sets $U_i$, I would choose the same sets, thus $U_i = V_i$. Now choose as the homeomorphisms $F_i$ simply the identity, and we have for the transition map $F_{2}^{-1}\circ F_1 = \text{Id} \circ \text{Id} = \text{Id}$, which is obviously a $C^1$ diffeomorphism. However, this is not a $C^2$, $\dots$, $C^{\infty}$ diffeomorphism as we do not have an inverse function for the first, second, etc. derivate of the identity mapping.
[1] http://www.math.lsa.umich.edu/~jchw/WOMPtalk-Manifolds.pdf