When Jesus was put on trial he was under oath as well. The High Priest put him there and Jesus simply replied "Yes, it is as you say". I think the same thing goes with the courts today. When you're a witness to a crime you're forced to swear to tell the truth and nothing but. This is more of a submitting to the authorities in Romans 13 than it is making a promise. I mean it is making a promise, but outside of your will and desire. It's a nessecity that must be fulfilled for the sake of society.
And as far as making a vow, Jesus says not to, but he also knew that people would be getting married and making marriage vows to each other and to God. He also knew people would be promising to submit to church authority. He knew kings, priests, presidents would be inaugurated, installed, or coronated with different promises, and yet these people are vitally important to society because they help keep things in order. Heck, even saying a simple "Yes" is confirming that you are indeed going to do something or saying you are definitely what you say you are...it's a promise of sorts and people expect you to keep to your "Yes". So I guess it's just best not to say Yes to the little widow in your church who needs help next Monday with mowing her grass.
God made a covenant with us that he intends to keep. When we become Christians we're promising our lives to Christ, to live for him. I think this falls into the idea that if you're going to make a promise, make it with every intention of keeping it. I know that in Matt 5 Jesus says "Don't do even that", but sometimes making a promise is unavoidable, like with a marriage ceremony or a confirmation. I think in those instances you should say the promise, not flippantly, and not without knowing what you're getting yourself into, but with complete understanding and a complete intention of keeping your oath. That's why I personally have a problem with saying the Pledge of Alligance. I have no intention of keeping a promise that means I have to be loyal to a country that I'm actually kind of apathetic about. It's like "Alright, I'll submit to the authorities, but not because I'm devoted to them, but because God wants me to and I'll get my butt kicked if I don't, and oh by the way, as soon as I get enough money I'm moving to...someplace else."
I'm hoping that some random volcano will blow up in the middle of the ocean so I can go live there.

Of course me being an American citizen will immediatly mean that the little Island will belong to America...unless I change my citizenship to the Conch Republic or something like that.
Slainte!
Eruliel