I believe that I have run across the statement that if $X$ is a compact smooth manifold and $CX$ is the cone on $X$, i.e. $[0,1] \times X$ modulo $(0,x)\sim(0,y)$ for all $x,y \in X$, then $CX$ admits the structure of a smooth manifold with boundary, with $\left\{1\right\} \times X$ smooth immersed in it as the boundary, just when $X$ is a sphere. I would like a reference, or a reference to a similar statement.