Children can be creative when finding reasons to stay up! The best way to avoid a nightly struggle is to establish a clear bedtime routine, and more importantly, stick to it.
Children who learn that their stalling tactics sometimes work will continue to resist going to bed. However, if they know what to expect, they will feel more secure and therefore be more likely to cooperate.
Establish a bedtime routine that involves soothing activities to help your child wind down, like bathing or singing songs.
Also, find ways to make the routine enjoyable for your child and let him take part in planning it. For example, place a box near your child's bed where he can put a drawing he wants to show you or the book he wants you to read that night.
Start your routine at the same time every night and begin early so you are not rushed. Make this a special occasion, when you can give your child your full attention. Rather than resisting bedtime, you'll find him actually looking forward to the quality time you spend together.