[PATCH] Create fs/utimes.c

* fs/open.c is getting bit crowdy
* preparation to lutimes(2)

Signed-off-by: Alexey Dobriyan <adobriyan@gmail.com>
Signed-off-by: Andrew Morton <akpm@osdl.org>
Signed-off-by: Linus Torvalds <torvalds@osdl.org>