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I've read that there exists some topological manifold (of dimension $>3$) either with no smooth structure or having some multiple non-diffeomorphic smooth structures.

How to show that the topological manifold $\mathbb{R}^4$ has no smooth structure? And also what is about higher dimensions?

Is there any general theory about the existence of smooth structures of a topological manifold?

Thank You in advance.

MAS
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