10080 smatch Makefile changes for usr/src/cmd

*** 21,31 ****
  #
  #
  # Copyright 2003 Sun Microsystems, Inc.  All rights reserved.
  # Use is subject to license terms.
  #
! # cmd/fmt/Makefile
  
  PROG= fmt
  
  OBJS= fmt.o
  HEAD= ../mailx/head.o
--- 21,31 ----
  #
  #
  # Copyright 2003 Sun Microsystems, Inc.  All rights reserved.
  # Use is subject to license terms.
  #
! # Copyright (c) 2018, Joyent, Inc.
  
  PROG= fmt
  
  OBJS= fmt.o
  HEAD= ../mailx/head.o
*** 35,44 ****
--- 35,47 ----
  
  LDLIBS += -lcmdutils
  CERRWARN += -_gcc=-Wno-switch
  CERRWARN += -_gcc=-Wno-parentheses
  
+ # not linted
+ SMATCH=off
+ 
  .KEEP_STATE:
  
  all: $(PROG)
  
  $(PROG): $(OBJS) $(HEAD)