10080 smatch Makefile changes for usr/src/cmd

*** 1,9 ****
--- 1,10 ----
  #
  # Copyright 2007 Sun Microsystems, Inc.  All rights reserved.
  # Use is subject to license terms.
  #
+ # Copyright (c) 2018, Joyent, Inc.
  
  include         ../../Makefile.cmd
  
  PROG =          neqn
  
*** 28,37 ****
--- 29,41 ----
  
  CERRWARN +=     -_gcc=-Wno-implicit-function-declaration
  CERRWARN +=     -_gcc=-Wno-uninitialized
  CERRWARN +=     -_gcc=-Wno-unused-label
  
+ # not linted
+ SMATCH=off
+ 
  #
  # for message catalog
  #
  POFILE= neqn.d.po
  POFILES= e.po