Tokyo stocks opened nearly flat Tuesday, with modest selling to lock in recent gains amid thin trading as many foreign participants were absent because of Christmas holidays. In the first 15 minutes of trading, the 225-issue Nikkei Stock Average fell 1.30 points, or 0.00 percent, from Monday to 33,252.73. The broader Topix index was down 1.79 points, or 0.08 percent, at 2,335.61. On the top-tier Prime Market, decliners were led by insurance, land transportation and bank issues. At 9 a.m., the dollar fetched 142.23-24 yen compared with 142.35-55 yen in Tokyo at 5 p.m. Monday. Markets in New Yor…