The problem with this is that when the SQL engine goes to evaluate the expression, it checks the FROM portion to pull the proper tables, and then the WHERE portion to provide some base criteria, so it cannot properly evaluate a dynamic condition on which column to check against.
You can use a WHERE clause when you're checking the WHERE criteria in the predicate, such as
WHERE account_location = CASE @locationType
WHEN 'business' THEN 45
WHEN 'area' THEN 52
END
so in your particular case, you're going to need put the query into a stored procedure or create three separate queries.