Can't connect to SMB share between two current 10.9.x machines not connected to the internet
Answering my own question since I had not seen this specific question answered.

After some log searching I finally found out that the issue was because the time on one of the machines was drifting causing it to become more than 5 minutes off from the computer it was connecting to and the server (computer connecting to) was displaying this log entry:

&lt;date&gt; &lt;time&gt; kdc[80]: Too large time skew, client time &lt;time&gt; is out by 356 &gt; 300 seconds -- &lt;user&gt;@LKDC:&lt;SHA1&gt;


After finding this log entry I noticed and corrected the local time on the machines and the SMB connection via finder worked right away as expected.

The moral of this story is don't trust the Mac internal time without NTP backup; either via the Internet or a local NTP server.