[NOT FOR PUBLICATION--NOT TO BE CITED AS PRECEDENT]

                 United States Court of Appeals

                     For the First Circuit











No. 97-9009



                     IN RE: BRIDGET M. HAYES,



                             Debtor.

                                      

                                

                       BRIDGET M. HAYES,

                                

                           Appellant,

                                

                               v.

                                

                JOSEPH BRAUNSTEIN, ETC., ET AL.,

                                

                           Appellees.

                                





APPEAL FROM THE UNITED STATES BANKRUPTCY APPELLATE PANEL

OF THE FIRST CIRCUIT            

                                





                             Before

                                

                     Boudin, Circuit Judge,

                 Coffin, Senior Circuit Judge,

                   and Lynch, Circuit Judge.

                                

                                





     Bridget M. Hayes on brief pro se.

     Donald K. Stern, United States Attorney, and Christopher

Alberto, Assistant United States Attorney, on brief for appellee

United States of America.











June 26, 1998







                                

                                            Per Curiam.  We have carefully reviewed the briefs 

    and the record on appeal and affirm the judgment below.  The

    appellant failed to present substantial evidence rebutting the

    duly-filed claim.  The Bankruptcy Court's equitable powers do

    not extend to abridging the substantive rights of creditors. 

    In re Ludlow Hospital Society, Inc. 124 F.3d 22, 27-28 (1st Cir.

    1997).

              Affirmed.  Loc. R. 27.1.