A B727-100 WAS DISPATCHED IN NON COMPLIANCE WITH A THRUST REVERSER INOPERATIVE BUT NOT DEFERRED PER THE MINIMUM EQUIPMENT LIST REQUIREMENTS.

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DURING TAXI OUT FOR TKOF WE FOUND THAT THE #2 THRUST REVERSER WAS INOPERATIVE. WE CALLED COMPANY MAINT AND THEY ADVISED US THAT WE COULD TREAT AS AN IN FLIGHT FAILURE. THE GENERAL COMPANY POLICY AS TAUGHT DURING GND SCHOOL SEEMS TO BE IF AN ITEM FAILS IN THE BLOCKS THEN USE THE MEL 'MINIMUM EQUIPMENT LIST' FOR THE AIRCRAFT. IF IT FAILS AFTER LEAVING THE BLOCKS THEN CONSULT THE CHECKLIST. I FEEL THE WEAKNESS WITH THIS SYSTEM IS MANY FAILURES ARE LEFT UP TO INDIVIDUAL FLIGHT CREWS AS TO IF IT IS SAFE AND LEGAL TO PROCEED WITH THE FLIGHT. BASICALLY; IF YOU'RE ON THE GND AND IT BREAKS; THEN STAY ON THE GND AND FIX IT OR PROPERLY DEFER IT USING THE MEL. CALLBACK CONVERSATION WITH REPORTER REVEALED THE FOLLOWING INFO: THE RPTR STATED THE CARRIER MAINT POLICY OF ALLOWING DEFERRAL OF SYSTEMS WHEN THE ACFT IS OFF THE GATE AND NOT ACTUALLY FLYING NEEDS REVIEW. THE RPTR SAID THE #2 REVERSER WOULD NOT DEPLOY WHEN CHECKED DURING TAXI FOR TAKEOFF AND MAINT CONTROL WAS ADVISED. THE RPTR SAID THE MAINT CONTROLLER ADVISED WRITING THE DISCREPANCY IN THE LOGBOOK GOING INTO THE NEXT STATION. THE RPTR HAD SECOND THOUGHTS ABOUT WHAT THEY WERE DOING. THE RPTR STATED THE MINIMUM EQUIP LIST IS CARRIED IN THE COCKPIT AND REFERENCED; BUT THE SPECIAL PROCEDURES WERE NOT NOTED.