This paper examines the spatial and temporal distribution of all COVID-19 cases from January to June 2020 against the underlying distribution of population in the United States. It is found that, as time passes, COVID-19 cases become a power law with cut-off, resembling the underlying spatial distribution of populations. The power law implies that many states and counties have a low number of cases, while only a few highly populated states and counties have a high number of cases. To further differentiate patterns between the underlying populations and COVID-19 cases, we derived their inherent hierarchy characterized by the ht-index. We found that the ht-index of COVID-19 cases persistently approaches that of the populations; that is, 5 and 7 at the state and county levels, respectively. Mapping the ht-index of COVID-19 cases against that of populations provides new insights into the development of the pandemic in the United States.