My 3 year old has gone back & forth on this a few times. Today is her 3rd day in a row with no nap, and evenings are a nightmare if she doesn't go to bed right after dinner. But when I put her down that early, she gets 12 hrs sleep at night and doesn't want a nap the next day. So sometimes I keep her up until the regular bedtime (this takes a LOT of distraction) in the hope she'll take a nap the next day and get back on track. I've also moved her naptime around a few times - sometimes it needs to be earlier (like 12:30), other times later (like 2:00), but once I figure it out I'll get a few weeks of good naps before things change again. I guess my point is don't give up on naps this early!
If he is really resisting, make a new routine of afternoon quiet time, where he doesn't have to sleep but stays quietly in bed to read or whatever. That way at least his body will have a chance to recharge, and not have such awful evenings. And definitely move up bedtime, so he gets a longer night sleep (and so you don't go crazy yourself).
