S.
J.,
This is a power struggle. These little ones really become alive with their own ideas and agendas, even this young! Mine is doing the same thing. What helps is, I've been through it with my first, so I know the ropes a little better now. :)
If you really want to break this habit, it will be hard and you will have to be tough. Have some special time in the evening, put your child to bed, and walk out. He will scream, wail, whatever! For a LONG TIME! You can't give in. Check on him occasionally to make sure he's safe. Be business-like and brief. Don't make eye contact, don't talk, and don't soothe (just a little pat or something quick). Walk back out. Stay in control! You can win this if you are consistent. I'm speaking from painful experience.
I know you don't want to read...but a great book that will give you a great perspective is "Happy Child, Healthy Sleep Habits." It's really worth looking at!
Best of luck!