All members of Congress take an oath of office to support the Constitution. Some of them make a pledge to Americans for Tax Reform (Grover Norquist, president) to oppose tax increases. For reasons stated in the article, we contend that the pledge has no force and effect and is not binding on members of Congress.
The article identifies and numbers 8 topics. This outline-type format helps a) to organize the subject matter, b) to highlight issues, and c) to reduce the word count as we don’t have to worry about smooth transitions.
Recommended CitationWitner, Larry and Washburn, Ron, "Oath of Office vs. the Pledge" (2012). Accounting Working Papers. Paper 2.