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Supreme Court Hurts Small Builders To the Editor: In this day and age of trying to get the American economy moving again, the Supreme Court has just shot an arrow at the hearts of enterprising individuals who use their homes to run a business. By not allowing these individuals to deduct the cost of operating an office at home unless they spend the majority of their time there, the Court's decision shakes the resolve and courage of many of these family-run businesses. The carpenters, painters, electricians, plumbers, and masons that I know all have rooms set aside with at least a desk, telephone, file cabinet, and bookshelf for their businesses. Even though the majority of their time is not spent there, they need