CASE Statement Throwing Exception

I am using Compact Edition 3.5 against the Northwind.sdf database. The following SQL statement throws an error window in Visual Studio 2008 that states "The parameter is incorrect.". This only occurs when I have an input parameter inside the CASE statement.

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PLEASE DO NOT TELL ME I CAN JUST USE 'WHERE @CompanyName LIKE '%ABB%''
BECAUSE I UNDERSTAND THAT - I WANT TO KNOW WHY THE SYNTAX I HAVE IS
THROWING AN EXCEPTION
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This throws an exception when input parameter is in the CASE statement:
SELECT [Customer ID]
FROM Customers
WHERE (CASE WHEN @CompanyName LIKE '%ABB%' THEN 1 ELSE 0 END = 1)


This DOES NOT throw an exception (I know they do not get me the same results):

SELECT [Customer ID]
FROM Customers
WHERE (CASE WHEN [Company Name] LIKE '%ABB%' THEN 1 ELSE 0 END = 1)


TIA!