I like to separate my filters from other portions of the code and test those as I outline on my blog here http://coding.grax.com/2013/08/testing-custom-linq-filter-operators.html
That being said, the filter logic being tested is not identical to the filter logic executed when the program is run due to the translation between the LINQ expression and the underlying query language, such as T-SQL. Still, this allows me to validate the logic of the filter. I don't worry too much about the translations that happen and things such as case-sensitivity and null-handling until I test the integration between the layers.